Over ten years in the making, the publication of major new standards on revenue, leases, insurance and credit losses highlights the complexity and challenges of addressing accounting issues and the standard-setting process itself. Perceptions that other long-standing accounting issues, such as accounting for goodwill or inflation, remain unresolved appear to reinforce this point.
At this year’s IFBM conference, expert academics consider why some accounting issues have been deemed too difficult to resolve and what research can tell us about these issues. And with a view to influencing future standard-setting, we also explore what we can learn from these examples and ask what the next big accounting issues might be.
Every talk is followed by a practitioner response and a chance to ask questions.
The event will be held as a series of daily online lectures and is free to view.
For more information about faculty membership and our latest joining offers, please visit icaew.com/joinfrf. For more information about Faculties Online, please visit icaew.com/subscribefo.
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Monday 13 DecemberWhy do accounting issues end up in the ‘too difficult’ box?13.00 Robert Hodgkinson, ICAEW (Chair)13.05 Speaker: Katherine Schipper, Duke University13.40 A practitioner view: Hans Hoogervorst, former Chair of the IASB13.50 Discussion and questions14.15 Close
Tuesday 14 DecemberInsurance: in or out of the ‘too difficult’ box?13.00 Robert Hodgkinson, ICAEW (Chair)13.05 Speaker: Martin Grace with Sudipta Basu, Temple University13.40 A practitioner view:13.50 Discussion14.15 Close
Wednesday 15 DecemberDoes every accounting issue need a solution?13.00 Robert Hodgkinson, ICAEW (Chair)13.05 Speaker: Thorsten Sellhorn, Ludwig Maximilian University of Munich (LMU) with Katharina Hombach, University of Oldenburg13.40 A practitioner view:13.50 Discussion and questions14.15 Close
Thursday 16 DecemberThe ‘too difficult’ box: the next big accounting issue?13.00 Robert Hodgkinson, ICAEW (Chair)13.05 Speaker: Mary Barth, Stanford University13.40 A practitioner view: Veronica Poole, Deloitte13.50 Discussion and questions14.15 Close
Professor Katherine Schipper, Duke University
Professor Martin Grace with Professor Sudipta Basu, Temple University
Professor Thorsten Sellhorn, Ludwig Maximilian University of Munich (LMU) with Katharina Hombach, University of Oldenburg
Professor Mary Barth, Stanford University
Hans Hoogervorst:Hans Hoogervorst stepped down earlier this year after completing two five-year terms as Chairman of the International Accounting Standards Board (the Board). Mr Hoogervorst is a former chairman of the executive board of the Dutch Authority for the Financial Markets (AFM) and a former chairman of the technical committee of the International Organization of Securities Commissions (IOSCO). As co-chair of the Financial Crisis Advisory Group, a high-level group of business leaders with experience of international markets, he advised the Board and the Financial Accounting Standards Board on their joint response to the financial crisis. He has also served as chairman of the Monitoring Board of the IFRS Foundation.
From 1998 to 2007, Mr Hoogervorst held a number of positions in the Dutch government, including state secretary for social affairs, minister of finance and minister of health, welfare and sport. Prior to this, Mr Hoogervorst served as both a member of and senior policy advisor to the Dutch Parliament and the Ministry of Finance. He also spent three years as a banking officer for the National Bank of Washington in Washington, DC.
Veronica Poole, Deloitte
Please click on the speakers name to see their full bio.
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