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

Standard-setting projects

• Primary financial statements — After deliberations at its September meeting, the IASB decided to move the project from the research agenda to the standard-setting agenda.

Main­te­nance projects

• Classification of liabilities as current or non-current (Amendments to IAS 1) — After deliberations at its September meeting, the IASB decided the next milestone would be an IFRS amendment. No expected date has been set.
• Definition of a business (Amendments to IFRS 3) — An IFRS amendment has been pushed to October 2018 (previously set to September 2018).
• Disclosure Initiative — Accounting policies — Newly added to the work plan. The Board discussed this topic at its September meeting. An exposure draft is noted in the work plan without an expected date.
• Updating a reference to the Conceptual Framework (Amendments to IFRS 3) — Newly added to the work plan; the Board will decide the project direction at its November 2018 meeting.

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.