This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version. Please upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.