This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IASB updates work plan

  • IFRS - IASB Image

Nov 23, 2015

On November 23, 2015, the International Accounting Standards Board released an updated work plan.

The following implementation projects have been amended:

  • Clarifications arising from the post-implementation review of IFRS 8: the IASB is currently drafting an Exposure Draft, which it expects to issue by May 31, 2016.
  • Deferring the Effective Date of the September 2014 Amendments to IFRS 10 and IAS  28: the IASB is currently drafting the final amendments to the IFRS, which it expects to issue by February 29, 2016.
  • Recognition of Deferred Tax Assets for Unrealized Losses (Proposed Amendments to IAS 12): the IASB is currently drafting the final amendments to the IFRS, which it expects to issue by February 29, 2016.
The following research projects have been updated as follows:
  • Clarification of classification and Measurement of Share-based Payment Transactions (Proposed Amendments to IFRS 2): the IASB is currently drafting an Exposure Draft, which it expects to issue by February 29, 2016.
  • Business Combinations under Common Control: the IASB discussions about the staff findings from the 2015 research are expected to commence early in 2016 and the next step is likely to be a DP later in 2016.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.