When the IASB considers potential agenda items, it may decide that some issues require additional research before it can take a decision on whether to add the item to its active agenda. Such issues may be addressed as research projects on the IASB’s work plan.
A research project normally requires extensive background information that other standard-setters or similar organisations with sufficient expertise, time and staff resources could provide.
Research projects are normally carried out by other standard-setters under the supervision of, and in collaboration with, the IASB.
In the light of the result of the research project (normally a Discussion Paper), the IASB may decide, in its public meetings, to move an issue from the research project to its active agenda.