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ARTICLE · 14 MAY 2014

IASB’s Research Programme

PwC Malta
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The IASB discussed its ongoing research programme in April. The programme aims to identify issues earlier and create a better basis for standard setting.

MaltaAccounting and Audit
Fabio Axisa
Fabio Axisa

Ongoing research

The IASB discussed its ongoing research programme in April. The programme aims to identify issues earlier and create a better basis for standard setting. The programme currently has nine short and medium term projects and four longer term projects.

The IASB specifically discussed the next steps for the project on Financial Instruments with Characteristics of Equity. The timetable sets an aggressive target to issue a discussion paper by the end of 2014 at the same time as an exposure draft on the Conceptual Framework Project.

IFRS Research Centre

The IASB announced the IFRS research centre to facilitate communication between the IASB and the research community. The objectives set out are to:

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