Research projects (longer term)

Title Description
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.
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.

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.