• Intangible assets excluding goodwill. The project proposal notes that, ideally, the scope of the project should be the initial accounting for identifiable intangible assets other than those acquired in a business combination (with a focus on, but not limited to, internally generated intangible assets) and the subsequent accounting for all identifiable intangible assets. Because of resource constraints, the initial step would be a disclosure-only project beginning with a Discussion Paper.
• Accounting for emissions trading schemes. The Board added this project to its agenda in September 2005 following withdrawal of IFRIC 3 Emission Rights. But the project has been deferred pending progress on the Board's project on Liabilities.
• Common control transactions. Scope of the project would be accounting for combinations between entities or businesses under common control in the acquirer's consolidated and separate financial statements. The project would include clarifying the description of a combination between entities or businesses under common control currently in IFRS 3.
• Management commentary. The objective would be to develop a model for a narrative report, that would accompany the financial statements, setting out management's commentary on the financial statements. The project would build on the Discussion Paper that the Board published for comment in October 2005.

The recommendation of the IASB staff directors is to add all but the intangible assets project to the agenda. The agenda proposals are available on the IASB's Website.