Research programme

Date recorded:

Research update (Agenda Paper 8)


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.

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