Global Standards for the world economy

Sunday 16 December 2018

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The IASB's Research Programme


The Board’s Research Programme


The latest general update on projects in the research programme can be viewed here.


The research pipeline

The Board intends to commence research on further topics before 2021.
Click here to read about the research pipeline.


Past research projects

The Board has gathered sufficient evidence to establish that no further action is needed for some research projects. Click here to read about those projects.


Background

After the 2011 Agenda Consultation, the Board adopted a more evidence-based approach to setting IFRS Standards. In other words, the Board does not start a standard-setting project before carrying out research to gather sufficient evidence that an accounting problem exists, that the problem is sufficiently important that standard-setting is required and that a feasible solution can be found.

In the light of feedback from the 2015 Agenda Consultation, the Board refined its research programme. The following summarises the research process. A fuller description can be found here.

  • The objective of a research project is to gather evidence to establish whether standard-setting is required. In contrast, the objective of a standard-setting project is to develop or amend a Standard.
  • Research projects do not automatically have a lower priority than standard-setting projects.
  • The research pipeline lists all the research projects on which the Board expects to carry out work before the next Agenda Consultation, which is expected to start around 2021. If circumstances change, for example if significant new issues emerge, the Board may need to add to the pipeline.
  • To avoid placing unnecessary burdens on stakeholders, the Board is unlikely to seek public feedback on research findings of all projects. The Board will seek such feedback only if it is needed.
  • The evidence obtained from research projects will be summarised concisely and visibly, and will be made readily retrievable.
  • A project resulting from a Post-implementation Review (PIR) may, depending on the nature of the topic and the extent of the evidence provided by the PIR, be a standard-setting project, a research project or a maintenance project.