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Research projects

Title Description
Common control transactions A project to address accounting for transactions between entities that are ultimately controlled by the same party or parties (so-called 'common control transactions'). This project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011. A discussion paper is expected in the second half of 2018.
Disclosure initiative — Disclosure review This project is part of the IASB's overall disclosure initiative and will consider the disclosures currently in all International Financial Reporting Standards. As a first step, the Board's DP on Principles of Disclosure contained an appendix with two examples of how existing standards could be re-drafted using the principles described in the DP.
Discount rates This project has been concluded. The IASB published 'Discount rates in IFRS Standards project summary' on 28 February 2019 and will not conduct any further work regarding this project.
Equity method of accounting A research project to undertake a fundamentally assessment of the equity method of accounting in terms of usefulness to investors and difficulties for preparers. This project was activated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.
Financial instruments with characteristics of equity Originally a joint IASB-FASB project addressing the distinction between liabilities and equity, this project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011. A discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity' was published on 28 June 2018. Comments are requested by 7 January 2019.
Financial reporting in high inflationary economies The IASB formally added this research project to its work programme in December 2012 as part of its response to the Agenda Consultation 2011. The IASB has completed its initial assessment on this project and has no current plans to undertake additional work. It plans to remove this project from the research programme, subject to feedback in the next agenda consultation.
Foreign currency translation A research project considering the broader issues associated with foreign currency translation. The IASB has completed its initial assessment on this project and has no current plans to undertake additional work. It plans to remove this project from the research programme, subject to feedback in the next agenda consultation.
Income taxes — Comprehensive project Originally an IASB-FASB convergence project to eliminate differences between IFRS and US GAAP on accounting for income taxes, this project has subsequently become an IASB-only research project. Preliminary work on this research project is not expected to commence until after the 2015 agenda consultation.
Intangible assets This research project is designed to assess the feasibility of developing one set of reporting requirements for investigative, exploratory and developmental activities across a wide range of activities. This project was activated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.
Non-financial liabilities Originally a project to amend the requirements of IAS 37 to clarify the requirements for accounting for liabilities of uncertain timing or amount, this project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011.
Pollutant pricing mechanisms (formerly Emissions trading schemes) A project to consider a variety of schemes that use emissions allowances to manage the emission of pollutants. This project was reactivated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.
Post-employment benefits — Comprehensive project Originally a longer term joint IASB-FASB comprehensive project to consider a common standard on post-employment benefit promises, this project is currently a longer-term IASB-only research project. Board discussions are expected during the first and second quarter of 2015.
Rate-regulated activities — Comprehensive project An IASB project to consider whether IFRSs should require entities operating in rate-regulated environments to recognise assets and liabilities arising from the effects of rate regulation. A discussion paper was published on 17 September 2014. A second discussion paper is expected in the first half of 2019.
XBRL — eXtensible Business Reporting Language XBRL (eXtensible Business Reporting Language) is an XML-based computer software language that is developed specifically for the automation of business information requirements, such as the preparation, sharing and analysis of financial reports, statements, and audit schedules.

Correction list for hyphenation

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