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Updated IASB work plan — Analysis

  • IFRS - IASB Image

Sep 22, 2017

On September 22, 2017, the International Accounting Standards Board (IASB) updated its work plan following its September 2017 meeting. Changes mostly relate to pronouncements having been published, comment letter deadlines having ended, and clarifications of upcoming dates of issuing pronouncements.

Below is an analysis of all changes made to the work plan since our last analysis on July 21, 2017.

Standard-setting projects

  • Conceptual Framework — the revised version of the Conceptual Framework is now expected in the first quarter of 2018 (was: fourth quarter of 2017)
  • Disclosure initiative — Materiality — an ED on the definition of materiality and a practice statement on materiality were issued on 14 September; accordingly, the project on the practice statement was removed from the work plan; the ED is open for comment until 15 January 2018

Maintenance project

Research projects

Other projects

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.