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DART-Practice-Workshop with Prof. Tom Scott

Freitag, 27.03.2020

On March 02, DART students were invited to participate in a practice workshop with Tom Scott, a member of the


International Accounting Standards Board (IASB) since 2017 and formerly accounting professor at the


University of Waterloo. Prof. Scott provided participants with an insider’s view of the IASB’s role in developing IFRSs. Among the many projects he discussed with students, were the distinction of equity and liability as a core issue of financial accounting and the highly contentious regulation of goodwill impairment. The discussion underlined that the accounting standard-setting process is challenging due to its wide-ranging implications on firms and firms’ behavior and due to the many constituencies, that need to be heard. Prof. Scott was also very interested in the research projects of the DART students and highlighted the practical importance as well as the challenges of the various research topics and gave the students valuable suggestions for future research.

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