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Updated IASB work plan — Analysis

  • IFRS - IASB Image

Apr 12, 2019

On April 12, 2019, the International Accounting Standards Board (the Board) updated its work plan following its April 2019 meeting. Eight exposure drafts are expected to be published in June 2019.

Below is an analysis of all changes that were made to the work plan since our last analysis on March 21, 2019.

Standard-setting projects

  • No changes.

Maintenance projects

  • The following exposure drafts are now expected in June 2019 (formerly Q2 2019):
    • Amendments to IFRS 17 Insurance Contracts
    • Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12)
    • Fees in the ‘10 per cent’ Test for Derecognition (Amendments to IFRS 9)
    • Lease Incentives (Amendment to Illustrative Example 13 accompanying IFRS 16)
    • Subsidiary as a First-time Adopter (Amendments to IFRS 1)
    • Taxation in Fair Value Measurements (Amendments to IAS 41)
    • Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
  • Disclosure Initiative—Accounting Policies — An Exposure Draft is expected in Q3 2019 (formerly H2 2019).
  • Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37) — Exposure Draft feedback is expected in May 2019 (formerly Q2 2019).

Research projects

Other projects

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

Not yet reflected in the work plan are two announcements made by the staff during the update on the research programme at the April 2019 meeting:

  • The staff expect to start work on the PIR of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities in Q2 of 2019.
  • The staff also expect to start work on the pipeline project on the Equity Method in Q2 or Q3 of 2019 because there is some overlap with some of the issues that will be considered in the PIR of IFRS 11.

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