Updated IASB work plan — Analysis

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Sep 25, 2018

On September 25, 2018, the International Accounting Standards Board (the Board) updated its work plan following its September 2018 meeting. Six new projects were added to the work plan.

Below is an analysis of all changes made to the work plan since our last analysis on July 20, 2018.

Standard-setting projects

Main­te­nance projects

Research projects

  • Extractive activities — Newly added to the work plan. The Board discussed this topic at its September meeting and plans to review research. No expected date is listed.
  • IBOR reform and the effects of financial reporting — Newly added to work plan; the Board plans to decide the project direction in Q4 2018.
  • Pension benefits that depend on asset returns — Newly added to the work plan; the Board plans to review research in H2 2019.
  • Share-based payment — The project summary slipped from September 2018 and is now expected in October 2018.

Other projects

  • IFRS Taxonomy update — 2018 general improvements — Newly added to the work plan; a proposed update is expected in Q4 2018.
  • IFRS Taxonomy update — Common practice (IFRS 13) — The IASB published this update on 20 September 2018. The work plan now states that the Board will analyse feedback in Q1 2019.

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

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