IASB discussion papers

Background

On this page, you will find the latest news and related information about discussion papers and similar documents issued by the IASB, IFRS Foundation and their related bodies.

Under the revised due process requirements implemented in 2013, discussion papers generally arise from the IASB's research programme. This programme involves the analysis of possible financial reporting problems by collecting evidence on the nature and extent of the perceived shortcoming and assessing potential ways to improve financial reporting or to remedy a deficiency. Also includes the consideration of broader financial reporting issues, such as how financial reporting is evolving, to encourage international debate on financial reporting matters. The research phase may also involve the publication of a 'request for information'.

Under the IFRS Foundation Constitution and Due Process Handbook, the publication of a discussion paper is optional. Furthermore, the research phase of the IASB's due process is not formally required for narrow scope projects.

 

Related news

  • IASB ends 2012 with a flurry of pronouncements

  • Dec 12, 2012

  • In the lead up to the end of 2012, the International Accounting Standards Board (IASB) released a number of pronouncements under its various projects. As a service to our readers, this page provides a summary of the pronouncements, with links to our resources for each development.

  • IAS Plus Newsletter on credit risk

  • Jul 02, 2009

  • On 18 June 2009, the IASB published a discussion paper on the role of an entity's own credit risk in liability measurement.

  • Deloitte comments on revenue recognition

  • Jun 21, 2009

  • Deloitte's IFRS Global Office has submitted to the IASB a Letter of Comment on the IASB-FASB Discussion Paper: Preliminary Views on Revenue Recognition in Contracts with Customers.

  • Comment deadline – discussion paper on presentation

  • Apr 07, 2009

  • We remind you that comments are due on 14 April 2009 on the Discussion Paper: Presentation of Financial Statements, which was published jointly by the IASB and the FASB on 16 October 2008. The project is about how best to portray assets, liabilities, income, expense, cash flows, and related information in financial statements.

  • Heads Up on revenue recognition discussion paper

  • Jan 07, 2009

  • The National Office Accounting Standards and Communications Group of Deloitte (United States) has published a Heads Up FASB and IASB Issue Discussion Paper on Revenue Recognition.

  • Discussion paper on Conceptual Framework

  • Jul 06, 2006

  • As a first step in their joint project on the Conceptual Framework of financial reporting, the US Financial Accounting Standards Board (FASB) and the IASB have each published and invited comment on a discussion paper setting out their preliminary views on: the objective of financial reporting, and the qualitative characteristics of decision-useful financial information. This discussion paper includes drafts of the first two chapters of a new Conceptual Framework that will guide the two Boards in developing accounting standards.

  • IASB discussion paper on 'management commentary'

  • Oct 27, 2005

  • The IASB has published a discussion paper on Management Commentary that assesses the role the IASB could play in improving the quality of the management commentary that accompanies financial statements.

  • Questionnaire on SME recognition and measurement

  • Apr 11, 2005

  • The IASB has published a staff questionnaire on possible modifications of the recognition and measurement principles in IFRSs for use in IASB standards for small and medium-sized entities (SMEs).

All Related