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Dedicated research capacity

Date recorded:

Alan Teixeira introduced a discussion of how the IASB might develop a dedicated research capacity. In particular he asked the Council what resources the IASB should have at its disposal.

He noted that the IASB was already making a conscious effort to incorporate research-based evidence in its due process documents. The forthcoming Leases ED would have, as part of the basis for conclusions, a comprehensive effects analysis.

Dr Teixeira also noted that the IASB needed practical material to support its decision making: it wishes to be a thought leader, but not a ‘blue sky thinker’.  As such it sought ways to have better access to research and better access to researchers The Council then broke to discuss these issues in small groups.

Council members supported the IASB’s initiative in this area and suggested various ways that they might be able to use academics and other research sources more effectively.

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