Current areas of focus

The International Accounting Standards Board (Board) has a portfolio of projects. There are many being worked on at any one time, but the Board focuses more resources on some projects that it considers to have higher priority for stakeholders.

Research projects

Project name Next milestone
Principles of Disclosure Discussion Paper Feedback
Primary Financial Statements Discussion Paper or Exposure Draft
Business Combinations under Common Control Discussion Paper
Dynamic Risk Management Discussion Paper
Financial Instruments with Characteristics of Equity Discussion Paper
Goodwill and Impairment Discussion Paper

Standard-setting and related projects

Project name Next milestone
Conceptual Framework Conceptual Framework for Financial Reporting
Materiality Practice Statement Practice Statement
Definition of Material
(Amendments to IAS 1 and IAS 8)
Exposure Draft
Rate-regulated Activities Discussion Paper or Exposure Draft



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