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. |