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
Business Combinations under Common Control Discussion Paper
Dynamic Risk Management Core Model
Financial Instruments with Characteristics of Equity Decide Project Direction
Goodwill and Impairment Discussion Paper
Primary Financial Statements Exposure Draft
Principles of Disclosure Project Summary

Standard-setting and related projects

Project name Next milestone
Rate-regulated Activities Discussion Paper or Exposure Draft


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