Updated IASB work plan — Analysis (January 2020)

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Jan 31, 2020

On January 31, 2020, the International Accounting Standards Board (the Board) updated its work plan following its January 2020 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on December 14, 2019.

Standard-setting projects

  • Primary Financial Statements — After publishing an exposure draft in December 2019, the next milestone for this project is now exposure draft feedback. Comments are due by 30 June 2020.
  • Rate-regulated Activities —  An exposure draft is now expected in H2 2020 (formerly H1 2020).
  • Subsidiaries that are SMEs — After reviewing research at the January 2020 Board meeting, the Board decided to elevate this project to a standard-setting project. The next milestone is now  a decision on whether to proceed with a discussion paper or exposure draft. No date is listed.

Maintenance projects

Research projects

Other projects

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

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