IASB updates work plan

  • IASB (International Accounting Standards Board) (blue) Image

21 Dec 2015

Following its December 2015 meeting, the IASB has updated its work plan. As mentioned before, directly tracing the Board's progress on the individual projects has become impossible since the change of the work plan format in July, unless the Board makes definite progress or has to make larger corrections. Of these, only a few can be identified in the December work plan.

On major projects, the only change the Board notes is that a decision on the direction of the Disclosure initiative project on Materiality is now expected within 6 months (was: after six months). For all other projects the next project steps may or may not have been pushed back by one month since the last work plan update.

Updates regarding the implementation projects are:

There are no updates to the research projects.

The revised IASB work plan is available on the IASB's website.

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