| Research and other projects |
| In 2009 the Board published an exposure draft addressing rate-regulated activities. In September 2010 the Board concluded that it could not resolve the matter quickly and decided to develop an agenda proposal for consideration for its future agenda in 2011. |
| In October 2010 the staff presented to the Board a summary of comments received on the Discussion Paper on extractive activities prepared for it by national standard-setters from Australia, Canada, Norway and South Africa. The Board will use this feedback to help it assess whether to add a project to its agenda when it considers its future agenda in 2011. |
| Common control was added to the agenda in December 2007. The Board will consider whether to restart the project when it considers its future agenda in 2011. |
| In October 2009 the Board stopped work on credit risk in liability measurement as a free-standing work stream and decided not to reach a general conclusion on credit risk at this time but instead to incorporate the topic in the conceptual framework measurement project. The Board is also considering the input received on this topic when it considers the measurement of liabilities in other topics. |
| In April 2009 the Board considered comments received proposed amendments to IAS 33 Earnings per Share. In the light of other priorities, the Board stopped work on the project. The Board will consider whether to restart the project when it considers its future agenda in 2011 |
| Work on the government grants project has been deferred pending progress in the revenue recognition and emissions trading schemes projects. The Board will consider whether to restart the project when it considers its future agenda in 2011. |
| In December 2007 the IASB decided not to add a project on intangible assets to its active agenda. National standard-setters are carrying out research for a possible future project. The Australian Accounting Standards Board has published a discussion paper Initial Accounting for Internally Generated Intangible Assets. The Board will consider whether to restart the project when it considers its future agenda in 2011. |