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Updated IASB work plan — Analysis

  • IFRS - IASB Image

Nov 17, 2018

On November 16, 2018, the International Accounting Standards Board (the Board) updated its work plan following its November 2018 meeting. A project on IFRS 17 amendments is still missing from the work plan although the IASB has begun discussing possible amendments to IFRS 17, "Insurance Contracts" and has already tentatively decided to defer the effective date of the standard by one year.

Below is an analysis of all changes that were made to the work plan since our last analysis on October 26, 2018.

Standard-setting projects

  • Primary financial statements — a discussion paper or exposure draft is now expected in the second half of 2019 (was: first half of 2019)

Maintenance projects

Research projects

Other projects

  • IFRS Taxonomy update — Common Practice (IFRS 13) — an analysis of the feedback received is now expected in January 2019 (was: first quarter of 2019)
  • Revisions to the Preface to IFRSs — newly added to the work plan; finalized wording is expected in December 2018

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