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IASB discussion papers


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 publishes Discussion Paper on macro hedging

  • Apr 17, 2014

  • The International Accounting Standards Board (IASB) has published a Discussion Paper (DP) relevant to companies that hedge risks on dynamic portfolios of exposures using derivatives. Although the paper focusses on the example of portfolio interest rate hedging by banks, the concepts discussed can apply to any entity that hedges on a dynamic portfolio basis for any risks. Comments are due 17 October 2014.

  • FRC comments on the IASB’s Conceptual Framework discussion paper

  • Jan 13, 2014

  • The Financial Reporting Council (FRC) has today published their response to the International Accounting Standard Board’s (IASB’s) Discussion Paper: (DP/2013/1) ‘A Review of the Conceptual Framework for Financial Reporting’. The FRC agrees with a number of proposals within the Discussion Paper (DP) but has commented that “there are a number of areas where further development is necessary”.

  • IASB Research Forum and ABR special issue on the Conceptual Framework

  • Aug 30, 2013

  • On 2 October 2014, the first IASB Research Forum will be held offering an interdisciplinary platform for academics from around the world to exchange their views with peers and with members of the International Accounting Standards Board (IASB) on topics that address the interaction between international financial reporting requirements, policy and the functioning of capital markets. The topic of this first research forum will be the Conceptual Framework for Financial Statements.

  • IASB publishes Discussion Paper for a new Conceptual Framework

  • Jul 18, 2013

  • The International Accounting Standards Board (IASB) has published a comprehensive Discussion Paper (DP) containing proposals for topical areas where it considers a revision and amendment of the existing Conceptual Framework necessary. Included in the DP are proposals to revise the definitions of an asset and a liability, to introduce guidance on derecognition, to clarify the objective and purpose of other comprehensive income and to set a framework for presentation and disclosure. Comments are due 14 January 2014.

  • 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.

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