Research projects (short and medium term)

Title Description
Common control transactions A project to address accounting for transactions between entities that are ultimately controlled by the same party or parties (so-called 'common control transactions'). This project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011. A discussion paper was published on 30 November 2020 with comments requested by 1 September 2021.
Financial reporting in high inflationary economies The IASB formally added this research project to its work programme in December 2012 as part of its response to the Agenda Consultation 2011. The IASB has completed its initial assessment on this project and has no current plans to undertake additional work. It plans to remove this project from the research programme, subject to feedback in the next agenda consultation.
Non-financial liabilities Originally a project to amend the requirements of IAS 37 to clarify the requirements for accounting for liabilities of uncertain timing or amount, this project was reactivated as a research project as part of the IASB's response to its Agenda Consultation 2011.
Pollutant pricing mechanisms (formerly Emissions trading schemes) A project to consider a variety of schemes that use emissions allowances to manage the emission of pollutants. This project was reactivated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.
XBRL — eXtensible Business Reporting Language XBRL (eXtensible Business Reporting Language) is an XML-based computer software language that is developed specifically for the automation of business information requirements, such as the preparation, sharing and analysis of financial reports, statements, and audit schedules.

Correction list for hyphenation

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