Following feedback from the 2015 Agenda Consultation and a review of the research findings so far, the Board plans no further work on this project until the Board receives input from the Post-implementation Reviews (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities. The PIR will seek feedback on investors' information needs regarding investments accounted for using the equity method.