Updated IASB work plan — Analysis
Jun 22, 2018
On June 22, 2018, the International Accounting Standards Board (the Board) updated its work plan following its June 2018 meeting.
Below is an analysis of all changes made to the work plan since our last analysis on May 25, 2018.
Research projects
- Financial Instruments with Characteristics of Equity — The work plan still states that a discussion paper is expected in June 2018.
Maintenance projects
- Disclosure initiative — Definition of Material (Amendments to IAS 1 and IAS 8) — IFRS amendments are now expected in Q4 2018.
- Disclosure initiative — Targeted Standards-level review of disclosures — A decision on the project’s direction is now expected in July 2018.
The revised IASB work plan is available on the Board's website.