The Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB) and the publication The Accounting Review plan to hold a joint conference in November 2022 and are calling for academic papers that can be presented there. Research papers should focus on the effectiveness of the FASB and/or IASB standards on revenue recognition (Topic 606 and International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers), leases (Topic 842 and IFRS 16, Leases), and financial instruments (Topic 326, Financial Instruments─Credit Losses, and IFRS 9, Financial Instruments). Specifically, the standard-setting boards seek information on whether the standards have:

1. Accomplished their stated objectives
2. Provided benefits to users of financial information
3. Resulted in unexpected implementation or continuing application costs, or
4. Given rise to unexpected economic consequences.