FAR SIG Technical Committee

The Technical Committee of the SIG is chaired by Christian Stadler and currently has 16 members.

In keeping with our goal of acting as an interface betweenaccounting academics and the profession, the technical committeesubmits comments-letters to the IASB on its discussion papers. Theseare published on the board’s website. To date, we have submitted comments on issues, mainly of a conceptual nature, including:  fair value measurements; IFRS for small and medium-sized entities; the objectives of financial reporting and the qualitative characteristics and constraints of decision-useful information; employee benefits; the reporting entity.

All of these reports are highly relevant to professional practice with their emphasis on stewardship, accountability and prudence and situation specific as opposed to global measurement rules. The overall aim is to increase the relevance of academic accounting research to professional practice.

The committee meets up in person at least once a year normally at the annual symposium on the future of financial reporting held in London in January.

Files available for download:

A Review of the Conceptual Framework for Financial Reporting - David Oldroyd (

Leases - Vivien Beattie ( and Sarah Jane Thomson (

Revenue Recognition- Pauline Weetman (

Conceptual Framework for Financial Reporting Chapters 1 and 2 - Mike Page ( and Geoffrey Whittington (

Amendments to IAS 19 Employee Benefits - Margaret Woods ( and Ken Peasnall (

Fair Value Measurements - Geoffrey Whittington ( and Mike Page (

Improved Conceptual Framework for Financial Reporting: The Reporting Entity - Mark Clatworthy ( and David Oldroyd (

IFRS for Small and Medium-sized Entities - David Oldroyd (, Neil Marriott ( and Mike Page (

Financial Statement Presentation - Mike Jones (