Reserach programme update
Date recorded:
Research Programme – Research Update - Agenda paper 8
Background
The Staff gave the Board a status update on its research programme. The Staff expect to continue working on the following projects throughout 2017:
- Discount Rates (close to completion)
- Share-based Payment (close to completion)
- Disclosure Initiative — Principles of Disclosure (discussion paper published in March 2017)
- Financial Instruments with Characteristics of Equity (balloting process for the discussion paper commenced in March 2017)
- Primary Financial Statements
- Business Combinations Under Common Control
- Dynamic Risk Management
- Goodwill and Impairment
Discussion
No substantive discussion was held.