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Research programme

Date recorded:

Research Programme - Research update - Agenda paper 8


The Board made the following decisions in May 2016:

  • a) Eight projects remain on the Board’s active plan (appendix B). The projects are: (1) disclosure initiative- principles of disclosures; (2) primary financial statements; (3) business combinations under common control; (4) Dynamic risk management; (5) Financial instruments with characteristics of equity; (6) goodwill and impairment; (7) discount rates; and 8) Share-based payments.
  • b) Four projects for which no further research is planned (Appendix C). The projects are: 1) foreign currency translation; 2) high inflation; 3) income taxes; and 4) post-employment benefits.
  • c) Eight projects to be included in the Board’s pipeline (Appendix D). The projects are: 1) equity method; 2) pollutant pricing mechanisms; 3) provisions; 4) extractive activities; and 5) variable and contingent consideration. The remaining three projects are to be start as a feasibility study: 1) high inflation; 2) post-employment benefits that depend on assets return; and 3) SMEs that are subsidiaries.

The staff explains in each of the appendices presented a summary of the project and comments on the latest decisions made.

The Board will not be asked to make technical decisions. It is an opportunity for the Board to ask the staff questions about the projects and the research programme in general.

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