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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.
Disclosure initiative — Primary Financial Statements [Research]
The Primary Financial Statements project is an early stage research examining possible changes to the structure and content of the primary financial statements.
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.
Goodwill and Impairment [Research]
The objective of this project is to consider how to address the three areas of focus identified in the Post-implementation Review of IFRS 3, Business Combinations.
IBOR Reform and the Effects on Financial Reporting – Phase II [Research]
The objective of this project is to assess the potential financial reporting implications when an existing interest rate benchmark is replaced with an alternative interest rate (replacement issues).
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.