Australian Accounting Review - Call for Papers

Research on Application and Impact of IFRS 9 Financial Instruments

Submit Expression of Interest: 15 April 2021

The Australian Accounting Review is pleased to announce a call for papers for a Special Issue of the Journal that will publish academic research related to the application and impact of IFRS 9 Financial Instruments. Research on all areas of IFRS 9, using a range of research methods, is welcome. The changes introduced by IFRS 9 include: (a) classification and measurement - a logical, single classification approach driven by cash flow characteristics and how financial instruments are managed; (b) impairment - forward-looking ‘expected credit loss’ impairment model; and (c) hedge accounting - requirements that better align with risk management activities. Changes to disclosure requirements were introduced in IFRS 7 Financial Instruments: Disclosures.  For the full Call for Papers, click HERE