Research Update (Agenda Paper 8)

The main research activities since June 2018 are:

• (a) Publication of the Discussion Paper Financial Instruments with Characteristics of Equity.
• (b) Completion of the research performed in the project on Principles of Disclosure. The Board plans to publish a summary of the research findings in due course.
• (c) The staff have started work on Extractive Activities and Pension Benefits that Depend on Asset Returns.
• (d) The Board has a project on IBOR Reform and the Effects on Financial Reporting.
• (e) The staff are recommend that the Primary Financial Statements be transferred to the standard-setting section of the work plan *see Agenda Paper 21E).

Staff recommendation

This paper was for information purposes only and the Board was not being asked to make any decisions.

Discussion

There was no significant discussion.

Decision

No decisions were made.