The agenda of the IASB: a moving target

Walton, Peter and Dick, Wolfgang (2007). The agenda of the IASB: a moving target. Australian Accounting Review, 17(42) pp. 8–17.

DOI: https://doi.org/10.1111/j.1835-2561.2007.tb00438.x

Abstract

This paper reviews the agenda of the International Accounting Standards Board (IASB) and the opportunities for research that it provides. The paper analyses the progress of topics on the 2001 agenda and concludes that evolution is variable, partly due to the appearance of later priorities. It goes on to discuss how research may inform standard-setting and analyses how major projects currently on the agenda lend themselves to academic research.

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