The International Accounting Standards Board (IASB) launched today its second public consultation to seek broad public input on the strategic direction and overall balance of its future work programme. As the IASB’s current agenda is very full as a result of the 2011 agenda consultation, the IASB’s ability to consult is constrained by the current commitments in its work programme and the 2015 agenda consultation process is not as detailed as the previous process was.