Updated IASB work plan — Analysis (April 2020 regular meeting)

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Apr 24, 2020

On April 24, 2020, the International Accounting Standards Board (the Board) updated its work plan following its April 2020 regular meeting.

Below is an analysis of all changes made to the work plan since our last analysis on April 18, 2020.

Standard-setting projects

  • Disclosure initiative — Subsidiaries that are SMEs — The Board will decide whether to publish a discussion paper or an exposure draft as next step in this project in the fourth quarter of 2020 (previously no date given)

Maintenance projects

Research projects

Other projects

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

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