Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards

Stewart Jones and Baljit Sidhu

Abacus, 2025, vol. 61, issue 4, 819-832

Abstract: This special issue of Abacus brings together seven papers presented at the IASB Research Forum in November 2024, each addressing a key challenge in the current International Accounting Standards Board's (IASB) work program. The contributions examine the clarity of narrative disclosures, the impact of voluntary climate reporting, the recognition and disclosure of intangibles, transactional connectivity of carbon data, the treatment of goodwill, the informativeness of R&D disclosures, and the role of practical expedients in International Financial Reporting Standards. Collectively, the papers reveal both the achievements and limitations of current accounting standards, highlighting areas where clarity, comparability, and relevance remain at risk. Together, they provide evidence and proposals that can inform the IASB's work program and guide policy makers in shaping the future of global accounting.

Date: 2025
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