IASB releases key highlights from the 2023 IASB Research Forum

On 2-4 November 2023, the IASB in collaboration with the European Accounting Association held a Research Forum that focussed on accounting for intangible assets.
The papers focussed on:
  • accounting for software costs;
  • goodwill;
  • carbon credit accounting;
  • companies’ and investors’ views on intangible assets;
  • economic consequences of purchase price allocation; and
  • tax versus capital market incentives in choosing accounting standards.
The IASB has now published the key highlights and recordings from the Forum, which may be accessed here.