Research Programme

Peter Clark, IASB research director, gave an update on the research programme concentrating on the pipeline projects. He reminded the Board that the pipeline had been introduced following the 2015 Agenda Consultation. The idea had been that there would be a limited number of active projects on which there could be a proper focus given the capacity of the staff, Board and stakeholders. At that time, it was thought that it would be realistic to work through the projects in the pipeline between 2016 and 2021.