In conjunction with the International Accounting Standards Board (IASB), the March 2021 issue of Australian Accounting Review (AAR) contained a call for papers for a special issue of the journal: Research on Application and Impact of International Financial Reporting Standard (IFRS) 9 Financial Instruments. For the IASB, the aim of the special issue was to provide evidence to inform the post-implementation review (PIR) of IFRS 9. The authors would be provided with the opportunity to contribute evidence relevant to the work of the IASB and, thereby, to demonstrate the direct impact of their research.

中文翻译：

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IFRS 9金融工具应用及影响研究

2021 年 3 月的《澳大利亚会计评论》 (AAR)与国际会计准则委员会 (IASB)一起征集了该期刊特刊的论文：《国际财务报告准则 (IFRS) 9 的应用和影响研究》金融工具。对于 IASB，特刊的目的是提供证据，为 IFRS 9 的实施后审查 (PIR) 提供信息。作者将有机会提供与 IASB 工作相关的证据，从而，展示他们研究的直接影响。