Global Standards for the world economy

Friday 23 August 2019

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Research opportunities

Projects in the Board’s Research Programme


The Board’s Research Programme is the development area in which the Board explores potential improvements to its Standards for general purpose financial reports. The main focus is on assessing whether there are possible problems with its financial reporting requirements and, if there are, whether there are cost-beneficial ways it can improve those requirements. The Board uses evidence to support its assessments.

The main product of the programme is either a Discussion Paper or a Research Summary, setting out what the Board has found and its plans for the particular issue. The Board might decide not to do any more work on a particular issue or it might set out a proposal to change the financial reporting requirements. If the IASB decides that a change in requirements is needed, it starts a Standard-setting or Maintenance Project and develops an Exposure Draft of proposals that would implement a new accounting model or provide narrow scope amendments to an existing IFRS Standard.

The Board has several active research projects in its Work plan. Some of these projects will be completed quickly and will not lead to standard-setting activity. The projects also vary in size and complexity, which means that they will reach major milestones (a Discussion Paper or Research Summary) at different times.

The Board also has established a Research Pipeline in the light of feedback from the 2015 Agenda Consultation. The Research Pipeline is a list of future projects the Board expects to start or restart before the next Agenda Consultation in 2021.

Related information

 

Contact us

For any queries regarding the IFRS Research Programme:
research@ifrs.org

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