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Research programme

Date recorded:

Research Update — Agenda paper 8


The Staff gave the Board a status update on its research programme:

  • Discount Rates (complete, producing research summary)
  • Share-based Payment (complete, producing research summary)
  • Disclosure Initiative—Principles of Disclosure (discussion paper published in March 2017, comments are due by September 2017)
  • Financial Instruments with Characteristics of Equity (drafting discussion paper)
  • Primary Financial Statements
  • Business Combinations Under Common Control
  • Dynamic Risk Management
  • Goodwill and Impairment

The last four projects are currently under Board discussion.


The Staff observed that it may be appropriate to start working on some of the pipeline projects in the next few months; however, there was no significant discussion or consensus on which ones they should be.


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