IASB discussion papers
On this page, you will find the latest news and related information about discussion papers and similar documents issued by the IASB, IFRS Foundation and their related bodies.
Under the revised due process requirements implemented in 2013, discussion papers generally arise from the IASB's research programme. This programme involves the analysis of possible financial reporting problems by collecting evidence on the nature and extent of the perceived shortcoming and assessing potential ways to improve financial reporting or to remedy a deficiency. Also includes the consideration of broader financial reporting issues, such as how financial reporting is evolving, to encourage international debate on financial reporting matters. The research phase may also involve the publication of a 'request for information'.
Under the IFRS Foundation Constitution and Due Process Handbook, the publication of a discussion paper is optional. Furthermore, the research phase of the IASB's due process is not formally required for narrow scope projects.