Issue 3, 2006

Published every quarter, Research Matters provides information about research newly-published by ACCA along with details of events to support its dissemination and to support the research community in general.

www.accaglobal.com/research
current issues
Editor’s welcome
Round up of issue 3, September 2006.
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Call for proposals: pensions
ACCA wishes to commission research projects with policy and/or practical relevance that examine issues surrounding the continuing pensions debate. Accordingly, ACCA’s research committee invites applications for funding to support research projects that will contribute to one or more of the following debates on pension-related issues: public policy; finance and investment; oversight; or technical accounting.
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new research
Impairment of assets: too much effort for too little reward?
This Autumn, ACCA will publish findings of an empirical research investigation into the extent of instances of asset impairment in published financial statements. Elvis Ngane, ACCA’s technical research assistant discusses the issues.
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committee news
Profile of Adrian Berendt
Each issue we profile a member of ACCA’s research committee. This issue it's the turn of Adrian Berendt, joint managing director of LA Risk and Financial Ltd.
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looking ahead
Forthcoming events
ACCA hosts and supports a growing number of research-related activities to encourage wide transfer of knowledge as well as to help lead and develop policy-related debate in all parts of the world.
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Forthcoming research
New research will be reported in future editions of ACCA’s research matters as it is published. Here’s a preview of some of the work to expect.
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World Congress of Accounting Educators
This year ACCA will be sponsoring two of the most prestigious events in the profession’s calendar – the 17th World congress of Accountants (WCOA) and the 10th World Congress of Accounting Educators (WCAE).
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