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AcSB

Research Program

What is the AcSB’s research program all about? 

Research enables the Accounting Standards Board’s (AcSB) to make evidence-informed decisions. The program includes a broad range of activities, such as:

  • gathering data, involving experts and considering academic and others’ research to identify key issues addressed during the development of standards; 
  • consulting stakeholders and the AcSB’s committees including the Private Enterprise, Not-for-Profit and Academic Advisory Committees; 
  • contributing to thought leadership and evidence-informed best practices that consider the Canadian perspective; and 
  • engaging accounting academics to build closer ties between the academic community and standard setters. 

Staff Contact(s)

Rebecca Villmann, CPA, CA, CPA (IL)
Director, Reporting Initiatives and Research
phone icon +1 416 204 3464
Email icon [email protected]

Topics of Interest

The AcSB welcomes research by academics and others to inform its agenda setting and development of standards as well as research that evaluates the implementation of new standards. Submit a research paper to the AcSB to consider in its standard-setting activities.

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News

2023 IASB Research Forum – Call for academic research papers

Help the AcSB inform the development of IFRS® Standards by submitting academic papers for the IASB Research Forum being held in conjunction with Accounting in Europe and European Accounting Review. Topics of interest include recognition, measurement and disclosure of internally generated assets and new types of intangibles, sustainability reporting, pollutant pricing mechanisms and cryptocurrencies. Submit papers through the online submission system by March 31, 2023.

2022 IASB, FASB and Accounting Review joint conference – Call for academic research papers

Support the FASB and IASB post-implementation reviews of standards on revenue recognition (Topic 606 or IFRS 15), leases (Topic 842 and IFRS 16) and financial instruments (Topic 326 and IFRS 9) by assessing whether the standards accomplished their objectives, benefit users and resulted in any unexpected costs and consequences. Submit papers through the journal’s homepage by May 15, 2022. 

Blockchain and Cryptoassets – Insights from Practice

Linda Mezon, AcSB Chair, and Ken Charbonneau, AASB Chair, and other leaders from Canadian practice, share their insights on how they are getting involved to support business and protect the public interest in a blockchain-enabled world. These leaders share the challenges and opportunities they see, and the role accountants can play, including how educators and researchers can help. Read their insights in the CAAA’s journal Accounting Perspectives’ special issue on Blockchain and Cryptoassets, Vol.19, Issue 4.