Regulatory bodies seek research on standards performance in the capital markets

Released 10 February 2021

The International Accounting Standards Board (IASB), the Financial Accounting Standards Board (FASB) and The Accounting Review (TAR) have issued a joint call for academic research papers on how key standards are performing in the capital markets.

Research papers should focus on the effectiveness of the FASB's and/or IASB's standards on revenue recognition (Topic 606 and IFRS 15 Revenue from Contracts with Customers), leases (Topic 842 and IFRS 16 Leases), and financial instruments (Topic 326, Financial Instruments–Credit Losses and IFRS 9 Financial Instruments).

Further information can be found at

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