Approach to research
Research projects relate directly to the UK Endorsement Board guiding principle of thought leadership. They also relate to the other UK Endorsement Board guiding principles, as follows:
- Accountability: Research projects are informed by relevant evidence and by consultation with UK stakeholders.
- Independence: While research projects may involve collaboration with others, the UK Endorsement Board will assess projects independently and act independently in the UK’s long term public good.
- Transparency: Research projects will include a feedback statement to allow stakeholders to understand the conclusions reached.
Research projects build on and complement the UK Endorsement Board’s influencing strategy. The objective of research projects is to influence and improve financial reporting both in the UK and globally.
UK Endorsement Board research projects
The UKEB’s research projects are aimed at:
- identifying, and promoting new ways of thinking about and solving, deficiencies in financial reporting, new and emerging issues, and complex financial reporting problems
- influencing the long-term agenda and development of IFRS Standards
- supporting the work of the IFRS Foundation and others responsible for IFRS Standards
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