Research update (Agenda Paper 8)

Background

In this session, the staff provided the Board with an update on the research programme.

The main developments since the last update were as follows:

• The staff have started to work on the Provisions project (see Agenda Paper 22).
• Primary Financial Statements has moved to the standard-setting work plan.
• The Board published a project summary on share-based payments.
• The staff recommend that a project on IBOR reform is added to the standard-setting work plan (see Agenda Paper 14).
• The timetables for active research projects have changed:
  • Business Combinations under Common Control (moved from H2 2019 to H1 2020)
  • Dynamic Risk Management (core model moved from H1 2019 to H2 2019)
  • Goodwill and Impairment (brought forward from H1 2020 to H2 2019)
• The following pipeline projects might become active in December 2018:
  • SMEs that are Subsidiaries
  • Contingent and Variable Consideration

There were no staff recommendations.

Board discussion

There was no discussion in this session. No decisions were made.