[Global Financial Insights] IASB Invites Academics to Submit Research Papers and More
- Blog|News|Account & Audit|
- 2 Min Read
- By Taxmann
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- Last Updated on 14 June, 2024
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Global Financial Insights is a weekly feature for the users wherein we aim to provide the latest updates on financial reporting, and auditing practices from across the globe. This week we have covered updates of International Accounting Standards Board (IASB), Public Company Accounting Oversight Board (PCAOB) and Security and Exchange Commission (SEC).
1. The International Accounting Standards Board invites academics to submit research papers for the 2025 IASB Research Forum
IASB considers the role of academics in standard setting process as pivotal and hence invites academics to submit their research papers. These papers shall assist IASB in the standard setting activities. IASB seeks research papers in the following areas:
- Cash Flow and Related Matters
- Intangible Assets
- Impact of Changes in Financial Reporting Environment
The Academics are encouraged to submit their research papers by 31st March 2025
2. Meeting held at PCAOB to evaluate the proposal for replacement of PCAOB’s existing Auditing Standard
The Public Company Accounting Oversight Board (PCAOB) held meeting on June 12, 2024 wherein the board had discussed about the proposal of replacement of existing auditing standard. Further, board has also discussed about amendment on some auditing standards and rules.
3. SEC Charges Co-founders of Advisory Firm for false statements and undisclosed conflicts
The Security and Exchange Commission (SEC) has held the co-founders of firm guilty for non-compliance of provisions of the Investment Advisers Act of 1940 and provisions of Adviser Act. SEC’s order clarifies that these investment adviser has made series of materially false and misleading statements about its flagship opportunity fund’s holdings and exposures.
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