Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards
本期特刊汇集了2024年IASB研究论坛的七篇论文，探讨了叙述性披露清晰度、自愿气候报告影响、无形资产确认与披露、碳数据交易连接、商誉处理、研发信息披露信息含量及IFRS实务简化措施等关键挑战，为准则制定者和政策制定者提供证据与建议。
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.