This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Research programme

Date recorded:

Research Update (Agenda Paper 8)

The main research activities since June 2018 are:

  • (a) Publication of the Discussion Paper Financial Instruments with Characteristics of Equity.
  • (b) Completion of the research performed in the project on Principles of Disclosure. The Board plans to publish a summary of the research findings in due course.
  • (c) The staff have started work on Extractive Activities and Pension Benefits that Depend on Asset Returns.
  • (d) The Board has a project on IBOR Reform and the Effects on Financial Reporting.
  • (e) The staff are recommend that the Primary Financial Statements be transferred to the standard-setting section of the work plan *see Agenda Paper 21E).

Staff recommendation

This paper was for information purposes only and the Board was not being asked to make any decisions.


There was no significant discussion.


No decisions were made.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.