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Reserach programme update

Date recorded:

Research Programme – Research Update - Agenda paper 8


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


No substantive discussion was held.

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