The ANC is particularly interested in developing academic studies on the following subjects:
 

• Taxes
• Accounting impacts of digital activities
• Implementation study of IFRS 16
• Methodology for impact studies
• Neutrality in accounting
• Impact investing

A call for academic projects was launched in Spring 2019. The selection committee met in July and have selected 5 projects.

SELECTED PROJECTS

• Study on implementation of IFRS 16  – research team co-led by Eric Tort and François Lantin (available only in French)
• Study on implementation of IFRS 16  – research team led by Mohamed Hamadi
• Towards a new understanding of the concept of neutrality in accounting: necessary thoughts for the development of dialogical accounting – research team led by Marie-Anne Verdier
• Literature review on concept of neutrality in accounting  – research team led by Grégory Heem (available only in French)
• Measurement and definition of the extra-financial impacts of investments : feedback on Impact Investing’s theories and practices and potential benefits from accounting – research team led by Alexandre Rambaud