Paderborn University hosted the "IASB Research Forum 2025" in November - one of the most important platforms for the exchange of information on accounting practice, standard-setting and the direct transfer between academia, business practice and regulatory authorities. The conference was organised by Prof. Dr. Urska Kosi together with the International Accounting Standards Board (IASB) and the journal "Accounting Horizons". The forum is held in a European city every three years.
Around 90 experts from 13 countries around the world took part in the conference. The internationally renowned guests included IASB Chairman Dr Andreas Barckow, Florian Esterer (IASB), Prof Christine Botosan (FASB, USA), Paul Munter (former Chief Accountant of the SEC), Tak Yano (ASBJ, Japan), Prof Katherine Schipper (Duke University, USA) and representatives of European standard-setting institutions.
Stable financial markets in times of rapid change
The conference focussed on key issues of international financial reporting - a topic that is becoming increasingly important worldwide in light of geopolitical tensions, rapid regulatory changes, digital innovations and increasingly complex business models. Topics discussed included the impact of new technologies, the increasing complexity of corporate structures and the need for efficient, investor-orientated regulation.
Prof. Dr. Urska Kosi emphasised the importance of the forum: "The IASB Research Forum shows how important the dialogue between research and standard-setting is for the stability of global capital markets. Only if regulation, science and practice work closely together can we overcome the challenges of a rapidly changing economic environment and ensure transparency for investors worldwide."
Global standards with a Paderborn connection
The International Accounting Standards Board (IASB) develops and publishes the globally recognised International Financial Reporting Standards (IFRS). Around 150 countries require their application for listed and other companies. IFRS create transparency, comparability and trust - key prerequisites for functioning global capital markets.
IASB Chairman Dr Andreas Barckow, an alumnus of Paderborn University and member of the faculty's Hall of Fame, has a special institutional connection to the university.
The IASB Research Forum 2025 was a great success and underlines Paderborn's importance as a location for internationally visible economic research. The conference impressively demonstrated how scientific findings contribute to the further development of international accounting standards - and thus play an important role in transparency, stability and fairness on global financial markets.
