2024-10-31T15:35:47-05:00 2023-12-31 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2023-01-01 030491118 International Association For Accounting Education & Research INTE 8128559951 1275 E 10th Street Bloomington IN 47405 Leslie D Hodder VP - Finance 8128559951 2024-10-29 1 1 Karen O Crim P00368385 9372980201 2024-10-29 2023 2024-10-15 13:58:12Z X Leslie D Hodder 1275 E 10th Street Bloomington IN 47405 78725 0 X www.iaaer.org X 2002 IL To build capacity and promote excellence in accounting education and research on a worldwide basis and to facilitate the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice. 22 22 0 40 0 0 110419 67333 37805 0 58 11392 0 0 148282 78725 36000 13000 0 0 0 0 0 0 0 77716 51050 113716 64050 34566 14675 576060 590735 0 0 576060 590735 To promote excellence in accounting education and research on a worldwide basis and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice. 0 0 30715 13000 0 Commissioning research projects in collaboration with sponsors that contribute to the development of advances in international accounting and educational standards. Promoting the development of accounting faculty internationally, in cooperation with national and regional academic accounting associations, through the organization and sponsorship of international conferences, international symposia and workshops, and through paper development workshops. 5169 0 Provide eIFRS to academic and student members. This includes the most up-to-date electronic html versions of all International Financial Reporting Standards including International Accounting Standards (IASs), Interpretations (IFRICs/SICs) and IASB-issued supporting documents-application guidance, illustrative examples, implementation guidance, bases for conclusions and all appendices and to maintain the IAAER website. 1184 0 0 Participation in cosponsored international accounting conferences and meetings, including the World Congress, providing speakers and support to assist institutional members in organizing the conferences and meetings. 37068 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 IL OH X Leslie D Hodder 8128559951 1275 E 10th Street Bloomington IN 47405 X Elizabeth Gordon President 5.00 0.00 X X 0 0 0 Keryn Chalmers Immediate Past President 2.00 0.00 X X 0 0 0 Ajay Adhikari VP At-Large: AAA IS 2.00 0.00 X X 0 0 0 Rolien Kunz VP At-Large: SAAA 2.00 0.00 X X 0 0 0 Joanna Krasodomska VP - Administration 2.00 0.00 X X 0 0 0 Leslie Hodder VP - Finance 5.00 0.00 X X 0 0 0 Sebastian Hoffmann VP - Membership 2.00 0.00 X X 0 0 0 Luc Paugam VP At-Large: AFC 2.00 0.00 X X 0 0 0 Donna L Street Director Research & Ed'Al 10.00 0.00 X X 0 0 0 Elmar Venter VP - Communications (until 12/11/23) 2.00 0.00 X X 0 0 0 Cecile Janse VP - Communications 2.00 0.00 X X 0 0 0 Catalin Albu VP - Conferences 2.00 0.00 X X 0 0 0 Themin Suwardy Special Responsibilities IPAE 2.00 0.00 X X 0 0 0 Patrick Hopkins VP - Research (until 12/11/23) 2.00 0.00 X X 0 0 0 Holger Daske VP - Research 2.00 0.00 X X 0 0 0 Makoto Nakano VP At-Large: JAA 2.00 0.00 X X 0 0 0 David Bond VP At-Large: AFAANZ (until 12/11/23) 2.00 0.00 X X 0 0 0 Michaela Rankin VP At-Large: AFAANZ 2.00 0.00 X X 0 0 0 Sharon Machado Head of Sustainable Business 2.00 0.00 X X 0 0 0 Yarina Petrides VP At-Large: APCAM 2.00 0.00 X X 0 0 0 Cagnur Balsari VP At-Large: MODAV 2.00 0.00 X X 0 0 0 Ling-Tai Lynette Chou VP At-Large: TAA 2.00 0.00 X X 0 0 0 Ann Tarca Special Responsibility - IASB 2.00 0.00 X X 0 0 0 Jacqueline Birt VP Education 2.00 0.00 X X 0 0 0 Yves Gendron VP At-Large AFC 2.00 0.00 X X 0 0 0 0 0 0 0 0 0 0 0 19020 48313 67333 11392 11392 78725 0 0 11392 13000 13000 12165 12165 18899 18899 Contract Services 14039 14039 Research Databases 5169 5169 Bank Fees 778 778 64050 37068 26982 0 576060 122645 468090 576060 590735 0 0 X 355873 358118 220187 232617 576060 590735 576060 590735 14675 0 X X 1 X 0 1 0 X 146292 147269 88127 110419 67333 559440 37805 37805 146292 147269 88127 148224 67333 597245 64701 63494 29994 55001 48313 261503 0 64701 63494 29994 55001 48313 261503 335742 181 86 55 58 11392 11772 181 86 55 58 11392 11772 146473 147355 88182 148282 78725 609017 0.55130 0.64810 0.01930 0.00070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X Part X, Line 2: IAAER is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Contributions to IAAER are deductible for income tax purposes within limitations of the law. IAAER's tax reporting is on the same cash basis of accounting used in preparing these financial statements. IAAER has evaluated its tax positions and concluded that IAAER has taken no uncertain tax positions that require adjustment to the financial statements. IAAER is no longer subject to tax examination by the Internal Revenue Service for years before 2020. IAAER has no examinations in process. 1 Europe (Including Iceland & Greenland) 0 0 Program Services Travel Reimbursement and Subscriptions 10806 Europe (Including Iceland & Greenland) 0 0 Research Grant Research Grant 6500 East Asia and the Pacific 0 0 Research Grant Research Grant 6500 Sub-Saharan Africa 0 0 Program Services Membership Dues South Asia 0 0 Program Services Membership Dues South America 0 0 Program Services Membership Dues North America 0 0 Program Services Membership Dues Middle East and North Africa 0 0 Program Services Membership Dues Europe (Including Iceland & Greenland) 0 0 Program Services Membership Dues East Asia and the Pacific 0 0 Program Services Membership Dues Central America and the Caribbean 0 0 Program Services Membership Dues 0 0 0 0 0 0 23806 0 23806 Research Grant Europe (Including Iceland & Greenland) 1 6500 Wire Transfer 0 N/A FMV Research Grant East Asia and the Pacific 1 6500 Wire Transfer N/A FMV 0 0 0 0 0 0 Part I, Line 2: The Organization does not direct that grant funds must be spent on specific items. All grants are recorded on the cash basis method of accounting. Form 990, Part VI, Section A, line 6 The Association shall be an association of organizations dedicated to and individuals engaged in teaching and/or research in accounting. Membership shall consist of the following categories: 1. Regular Members - individual persons interested in promoting accounting education and research in all its branches and related disciplines. 2. Academic Accounting Association Members national or regional academic associations primarily composed of persons engaged in teaching and/or research in accounting in all its branches and related disciplines. 3. Professional Accountancy Association Members - non-academic organizations interested in promoting accounting education and research in all its branches and related disciplines. Form 990, Part VI, Section A, line 7a Each Member of the Association has one vote at general membership meetings or special membership votes. Members have the right to vote in the election of the Officers of the Association. Members are given the opportunity to participate in the functions of the Association and receive reports of the work of the Executive Committee, the Board of Advisors and appointed task forces and committees. Form 990, Part VI, Section B, line 11b The Organization provides a copy of Form 990 to all its Board Members prior to filing, allowing adequate time for questions and comments. Form 990, Part VI, Section C, line 19 The Organization posts its governing documents on its website at iaaer.org and makes its financial statements available to the public upon request for the same period of time as Form 990 is required to be available for public inspection under IRC Section 6104. Form 990, Part XII: A Board member is designated by the Board to oversee the audit or review process on the Board's behalf.