以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) and Meditari Accountancy Research (Meditari) are inviting papers for the IASB Research Forum in 2027.
The Research Forum will take place at Singapore Management University on 11–12 November 2027.
It will bring together academics, practitioners and IASB representatives to discuss and debate research that can inform the IASB’s standard-setting activities.
Research topics include, but are not limited to, the following areas:
the effects of generative AI on investors’ information gathering, information processing, decision-making and use of financial statements;
the role of accounting information in how equity holders exercise their voting rights and engage in other stewardship activities;
the effects of IFRS 17 Insurance Contracts on communication between insurers and investors and how investors process information about insurance entities;
the effects of the IFRS for SMEs Accounting Standard on information provision to financial capital providers; and