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EFRAG calls for an academic study and literature review on developments in financial reporting

Author: Gillian Knight, Research Manager, ICAEW

Published: 20 Sep 2021

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As part of its proactive research activities, EFRAG is launching a call for tender to produce a holistic assessment of IFRS Standards (strengths, weaknesses, long-term considerations, topics still to be addressed and European needs and requirements). Applications are welcome by 15 October 2021.

EFRAG is initiating research on views on likely long-term developments in financial reporting.

The proposed research would include a holistic assessment of IFRS Standards (strengths, weaknesses, long-term considerations, topics still to be addressed and European needs and requirements). In the context of this research activity, EFRAG is interested in commissioning a review of existing studies and for selected topics, an academic study related to the assessment of which financial reporting issues at a global and European level need to be further developed. A list of examples of topics of interest to EFRAG is available in the detailed call for tender.

Applications are open to individuals or groups who are affiliated with an internationally recognised university and have previously published research on accounting in high quality peer reviewed journals. If you are interested to apply, please submit summary CVs and a brief proposal together to call.for.tender@efrag.org before 15 October 2021.

The work will have to be done in the last months of 2021 and the first trimester of 2022, with a detailed outline of the study and status report (focused on the key studies/matters) by the end of December 2021 and the finalisation of the report by the end of April 2022.

Download and read the detailed call for tender here.

The Information Form and Draft Contract form part of the call for tenders.