Research programme — general update

Date recorded:

The purpose of this session was to provide a general update on projects included in the research programme since the last update, provided in December 2015. The Board was not asked to make decisions during this session. Instead, the Board was asked to provide feedback on the projects and the research programme in general.

The Board had already started discussions on the following research projects: (i) Discount rates (January); (ii) Financial Instruments with Characteristics of Equity (February); and (iii) Goodwill and impairment (February and March).

The staff indicated that the Board would receive updates on all projects in either April or May and the discussions would focus on priorities, next steps, and timing for the research projects.

The agenda paper included an appendix with a summary of current research projects, with a brief description and their status.


There was a very brief discussion and no significant comments were made. Some Board indicated that the update was a useful mechanism to recap on the status of the projects.

One Board member asked the staff to provide feedback on the high inflation project once the staff had completed the discussion with ASAF.

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