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TPA at Annual Congress of the European Accounting Association

2. 6. 2018Jana Skálová

One of our partners, Jana Skálová, together with delegations from the Financial Accounting and Audit Department of the University of Economics, visited the annual congress of the European Accounting Association at Bocconi University in Milan. At this congress, the latest findings and trends in accounting were heard. The parts of the congress were two symposia: FAIR VALUE ACCOUNTING: THE ETERNAL DEBATE and INTEGRATED REPORTING (IR): ACHIEVEMENTS AND CHALLENGES FROM A MULTI-STAKEHOLDER PERSPECTIVE.

The first mentioned symposium dealt with a vigorous debate about the pros and cons of fair-value accounting (FVA). The panellists of this symposium presented their views to contribute to the debate, which should be of interest not just to academic researchers, but also to practitioners and standard setters to deal with implementation issues and potential needs to address in the standards. Among the panellists were Richard Barker from Saïd Business School, Mary Bath from Stanford University, Peter Joos from INSEAD, Anne McGeachin from IASB and Alfred Wagenhofer from University of Graz.

The second mentioned symposium aimed to discuss IR as an emerging, innovative disclosure form and to critically reflect on its capital-market effects and real effects, as well as on its potential (and realized) benefits for broader audiences. Among the panellists were Mary E. Barth from Stanford University, Richard Barker from University of Oxford and Brad J. Monterio from Colcomgroup and Institute of Management Accountants.

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