Updated IASB and ISSB work plan — Analysis (March 2024)
Mar 23, 2024
Following the IASB's and ISSB's March 2024 meetings, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meetings and other developments since the work plan was last revised in February 2024.
Below is an analysis of all changes made to the work plan since our last analysis on February 29, 2024
Standard-setting projects
- Business combinations — Disclosures, goodwill and impairment— Following the publication of the exposure draft on March 14, 2024, the next expected project step is now the discussion of the feedback received expected to begin in H2 2024
- Financial instruments with characteristics of equity — Discussion of the feedback received on the exposure draft is now expected to begin in May 2024 (previously Q2 2024)
Maintenance projects
- Amendments to the classification and measurement of financial instruments — Final amendments are now expected to be published in May 2024 (previously Q2 2024)
IASB publications expected in March
- IFRS Accounting Taxonomy Update — Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7— as part of the IFRS Accounting Taxonomy 2024
- IFRS Accounting Taxonomy Update — Common practice (Financial instruments) and general improvements— as part of the IFRS Accounting Taxonomy 2024
The above is a faithful comparison of the IASB and ISSB work plan on 29 February 2024 and 26 March 2024.
For access to the current work plan at any time, please click here.