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Presentation of Prof. Sellhorn at the IASB Research Forum in November 2017

04.12.2017

Each year the International Accounting Standards Board hosts a research forum with an academic journal. This year, the Board held its fourth Research Forum in conjunction with Accounting in Europe and the European Accounting Review, the journals of the European Accounting Association (EAA), on 28 and 29 November 2017 in Brussels, Belgium.

One of the key sessions and topics was accounting for pensions. As part of this session, on 28 November 2017, Prof. Sellhorn presented a joint research project on "The impact of accounting standards on the allocation of pension assets" (see slides here), which was discussed by an IASB discussant. More information on the Research Forum can be found here: http://www.ifrs.org/news-and-events/2017/iasb-research-forum-2017/. The event was also covered on Twitter (see 28.11.): https://twitter.com/EAA_ARC?ref_src=twsrc%5Etfw&ref_url=http%3A%2F%2Farc.eaa-online.org%2F.

The Board rotates the location of the forum around different geographical regions with the objective of engaging with a broad range of participants over several years. Selection of the non-academics was made to achieve an overall geographical balance with a specific focus on Europe this year, and a balance across different backgrounds, for example users, auditors, preparers and standard-setters.