IFRS Call for applications to undertake a literature review on the effect of implementation of IFRS 13 Fair Value Measurement.

The call for research seeks applications to undertake a literature review, bringing together the existing academic literature on the effect of implementation of IFRS 13 Fair Value Measurement.

The International Accounting Standards Board (the Board) will use the review of literature in its Post-implementation Review of IFRS 13 (PIR).

Funding of £4,000 is available to support the review and cover the costs, and the Board expects to receive a full literature review and a summary, written in an accessible way, which highlight findings in the existing literature as they relate to the areas of focus in the Board’s PIR (outlined below). The authors are expected to present the findings to the Board at one of its meetings at the end of 2017. The literature review as well as the summary will be made publically available. The authors may also utilise the report and its findings to support their own research.

The deadline for submission of proposals is 20 June 2017.