Set out below is a summary of the current research projects of the International Accounting Standards Board (IASB), i.e. those projects in their early stages, often before being formally added to the agenda.
Click through to each project to get more information about the background to the project, the current status, project milestones, history of discussions, news and other resources.
| Project | Current status | Next project step | Expected timing |
|---|---|---|---|
| Financial reporting in high inflationary economies | Discontinued | ||
| Foreign currency translation | Discontinued | ||
| Income taxes — Comprehensive project | On hold | Research | Not expected to commence until after the 2015 agenda consultation |
| Intangible assets | On hold | Research | Not expected to commence until after the 2015 agenda consultation |
| Non-financial liabilities | On hold | To be determined | Depends on Conceptual Framework project |
| Pollutant pricing mechanisms (formerly Emissions trading schemes) | On hold | Board discussions | Q4 2014 |
| Post-employment benefits — Comprehensive project | Research | Board discussions | Q1 & Q2 2015 |
| XBRL — eXtensible Business Reporting Language | Not applicable | Not applicable | Ongoing activities |
24 Sep 2024
23 Sep 2024
29 Aug 2024
15 Aug 2024
01 Aug 2024