IASB work plan update for July 2014
24 Jul 2014
Following the issuance of IFRS 9 'Financial instruments', the International Accounting Standards Board (IASB) has updated its work plan. In the updated work plan, the completed projects on impairment and limited reconsideration of IFRS 9 have been removed.
Current status
The revised time table for the major projects is now as follows:
Project | Current status | Next project step | Expected timing |
---|---|---|---|
Redeliberations |
Exposure draft |
Q4 2014 |
|
Discussion paper |
Public consultation |
Q2 and Q3 2014 |
|
Re-exposure |
Redeliberations |
Q2 2014 |
|
Re-exposure |
Redeliberations |
Q2 2014 |
|
Exposure draft |
Redeliberations |
Q3 2014 |
|
Disclosure initiative — Reconciliation of liabilities from financing activities |
Redeliberations |
Exposure draft |
Q4 2014 |
Click for the IASB work plan dated 24 July 2014 (link to IASB website). We have updated our project pages to reflect the updated work plan and other known developments.