Minor updates regarding the implementation projects (deliberations continuing or moved slightly) affect:
- IAS 1 — Classification of liabilities, IFRS 13 — Unit of account, and
- IAS 12 — Recognition of deferred tax assets for unrealized losses.
In addition, a new project Clarifications to IFRS 15: Issues emerging from TRG discussions has been added to the IASB's work plan.
As regards research projects, board discussions on Disclosure initiative — Disclosure review will extend into the second quarter of 2015 now. Also, new projects have tentatively been introduced on the definition of a business and goodwill.
The revised IASB work plan (dated March 24, 2015) is available on the IASB's website.