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Research projects

2020 Agenda Consultation [Research]
The IASB is required to undertake a public consultation on its work plan every five years. The primary objective of the agenda consultation is to seek formal public input on the strategic direction and balance of the Board’s work plan.
Business Combinations under Common Control (Potential Amendments to IFRS 3) [Research]
The essence of the project is to identify whether and when an entity should continue to use the previous carrying amounts of a transferred business (carry-over accounting) and whether and when it should apply business combination accounting.
Disclosure initiative — Targeted Standards-level Review of Disclosures [Research]
The purpose of this project is to perform a targeted Standards-level review of disclosure requirements.
Extractive Industries (Possible replacement of IFRS 6, Exploration for and Evaluation of Mineral Resources) [Research]
The IASB is gathering evidence to help decide whether to start a project to develop proposals to replace IFRS 6, Exploration for and Evaluation of Mineral Resources.
Lack of Exchangeability (Possible Amendments to IAS 21) [Research]
The objective of this project is to undertake narrow-scope standard-setting on the spot exchange rate an entity uses when exchangeability between two currencies is lacking
Lease Liability in a Sale and Leaseback [Research]
The objective of this project is to amend IFRS 16 to specify how the seller-lessee applies the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction.
Management Commentary (Wider corporate reporting) [Research]
This purpose of this project is to revise and update the “Management Commentary Practice Statement” issued in 2010.
Pension Benefits that Depend on Asset Returns (Possible amendments to IAS 19) [Research]
The objective of this project is to develop proposals for targeted amendments to the requirements for defined benefit plans in IAS 19, Employee Benefits.
Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes) [Research]
The objective of the project is to develop comprehensive guidance on the accounting for emissions trading schemes.
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 [Research]
The IASB conducts a Post-implementation Review (PIR) of each new IFRS Standard or major amendment. A PIR is a mandatory step in the due process for new IFRS Standards or major amendments to IFRS Standards.
Provisions (Possible Amendments to IAS 37) [Research]
The IASB is updating its IAS 37 research to decide whether to start a project to develop proposals to amend aspects of IAS 37 and, if so, which aspects of IAS 37 to amend.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.