The Australian Accounting Standards Board (AASB) together with the University of New South Wales, will be co-hosting the annual AASB Research Forum in 2021 on Monday, November 29, where academics and financial reporting stakeholders from the for-profit and not-for-profit sectors will come together to discuss the following three research projects:

Research Topic 1:

Does the presence of significant judgement complexity about OCI items impact the decisions of non-professional and professional investors? The case of 'Other Comprehensive Income'.

Dr Troy Yao (QUT)
Associate Professor Tyge Kummer (QUT)
Associate Professor Majella Percy (Griffith)
Emeritus Professor Jenny Stewart (Griffith)

Research Topic 2:

An evaluation of the impacts of the adoption of AASB 15 Revenue from Contracts with Customers

Le Ma, University of Technology Sydney
Sebastian Onie, University of Technology Sydney
Helen Spiropoulos, University of Technology Sydney
Peter Wells, University of Technology Sydney

Research Topic 3:

Decision Usefulness: A re-examination of the information needs of non-profit GPFR users

Dr Craig Furneaux, Queensland University of Technology
Professor David Gilchrist, University of Western Australia

The 2021 AASB Research Forum will also include expert panel discussions, live audience Q&As, as well as special keynote speakers.

Registration and more information to follow.

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