Updated IASB work plan — Analysis (April 2021)

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Apr 30, 2020

On April 30, 2021, the International Accounting Standards Board (IASB) updated its work plan following its April 2021 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on March 26, 2021.

Stan­dard-set­ting projects

  • Disclosure Initiative — Subsidiaries that are SMEs — the issuance of an exposure draft is now expected in July 2021 (pre­vi­ously Q3 2021).
  • Management CommentaryAs reported earlier, the issuance of an exposure draft is now expected in May 2021 (pre­vi­ously April 2021).
  • Second Comprehensive Review of the IFRS for SMEs Standard — This project has been moved from research project to standard-setting project; the next milestone continues to be an exposure draft with 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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