2024

The AASB, in conjunction with the University of Technology Sydney, hosted the 2024 AASB Research Forum on Wednesday, 6 November 2024, in Sydney and online. The theme for this year's Research Forum was Accounting and Reporting in Changing Times.

Program Highlights

Session 1: Keynote Presentation: The Conceptual Framework is vital but is it up to the task? 

Speaker: Professor Christine Botosan (FASB member) 

Panel Discussion: Conceptual Framework 

Moderator: Dr Keith Kendall (AASB Chair) 

Panel: 

• Pauline Wallace, Chair of UK Endorsement Board 
• Professor Han Yi, Chair of KASB and KSSB 
• Amir Ghandar, CAANZ Reporting and Assurance Leader 
• Anne McGeachin, IASB Technical Principal 

Watch the video here  

 

Session 2: How Do Firms Estimate Recoverable Amounts for Goodwill Impairment Testing? An Empirical Investigation 

• Dr Mark Wallis, The University of Queensland 
• Professor Matthew Pinnuck, The University of Melbourne 

Panel Discussion 

Moderator: Moana Overton (Partner, Deloitte and AASB member) 

Panel: 

• Richard Stewart OAM (Partner, PwC and Chair of the IVSC Business Valuation Board) 
• Rachel Poo (Head of Group Statutory Reporting and Accounting Policy, QBE) 
• Ian Jedlin (Managing Director, Kroll and IVSC Standards Review Board member) 
• Alison Brown (Assistant Auditor-General, Audit Office of NSW) 

Watch the video here  

 

Session 3: Is Australia Ready for 'Nature' Disclosures?  Current Practice and Perspectives 

• Dr Aklema Choudhury Lema, The University of Notre Dame Australia 
• Dr Lyndie Bayne, The University of Western Australia 
• Professor Marvin Wee, The Australian National University 
• Dr MD Moazzem Hossain, Murdoch University 
• Dr Prerana Agrawal, The University of Western Australia 

Panel Discussion 

Moderator: Liza Boyer (AASB member) 

Panel: 

• Karen McWilliams (Sustainability and Business Reform Leader, CAANZ) 
• Patrick Viljeon (Sustainability Leader, CPA Australia) 
• Rachel Waterhouse (Chief Executive Officer, Australian Shareholders’ Association) 
• Christian Gergis (Head of Policy, Australian Institute of Company Directors) 

Watch the video here  

 

Session 4: IFRS Standards Adoption
IASB Session: Ask Us Anything           

• Linda Mezon-Hutter (Vice Chair, IASB) 
• Professor Ann Tarca (IASB member) 

Twenty Years of IFRS in Australia: Reflections and Forecasts 

• Professor Stephen Taylor, The University of Technology Sydney 
• Professor Yaowen Shan, The University of Technology Sydney 
• Dr Meiting Lu, Macquarie University 
• Yan Chen, The University of Technology Sydney 

Panel Discussion 

Moderator: Paul Rogers  (Partner, KPMG and AASB member) 

Panel: 

• Ann Tarca (IASB member) 
• Jeong Hyeok (Jay) Park (KASB member) 
• Ram Subramanian (CPA Australia) 
• Melissa Sim (Partner, EY) 

Watch the video here