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In response to feedback received on its 2015 Agenda Consultation, the Board decided to create a research pipeline of future research projects.  

The Board has already started work on some of the research pipeline projects. The remaining projects that arose from the 2015 Agenda Consultation are listed below. These projects were not started because of the need to devote resources to other projects. In its Third Agenda Consultation, the Board is seeking stakeholder feedback on whether these projects are still a priority.

High Inflation—Scope of IAS 29

The objective of the project is to assess whether it would be feasible to extend the scope of IAS 29 Financial Reporting in Hyperinflationary Economics to cover economies subject to only high inflation, without amending other requirements of IAS 29. If the research establishes that this scope extension would not be feasible, staff expects to recommend no work on IAS 29.

Pollutant Pricing Mechanisms

The objective of the project is to assess whether the Board should develop a proposal to address any diversity that may exist in accounting for pollutant pricing mechanisms (including emissions trading schemes).

Variable and Contingent Consideration

The objective of the project is to assess whether the Board should develop a proposal on how to account for variable and contingent payments for asset purchases outside a business combination. Once the Board has considered this topic, there may be a need for some follow up research on risk-sharing and collaborative arrangements.

Discontinued operations and disposal groups

(Post-implementation Review of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations)

The objective of this project could be to:

  • reconsider the single line-item presentation and develop more effective disclosures; or
  • undertake a comprehensive review of IFRS 5.

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