Peter Clark: The IASB’s research activities
As a result of the agenda consultation 2011 the IASB concluded that a new research phase would be included in the process for developing standards. The use of research and gathering evidence is not new to the IASB, but the IASB now intends to place its research on a more structured footing to make it easier for the IASB to gain access to the wealth of expertise and information that exists in the research community.
Peter Clark, the IASB's Research Director, outlines research opportunities for academics in connection with the IASB's new research phase.