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Updated IASB work plan — Analysis (June 2021)

  • IFRS - IASB Image

Jun 25, 2021

Following the IASB's June 2021 meeting, on June 25, 2021, the IASB staff issued the updated work plan. We have analyzed the IASB work plan to see what changes have resulted from the meetings and other developments since the work plan was last revised in May 2021. Of note, three new maintenance projects have been added to the work plan.

Below is an analysis of all changes made to the work plan since our last analysis on May 28, 2021.

Stan­dard-set­ting projects

  • No changes.

 Main­te­nance projects

  • Clas­si­fi­ca­tion of Debt with Covenants as Current or Non-cur­rent (IAS 1) — This is a new project added to the work plan as result of a tentative agenda decision; an exposure draft for this project is expected in Q4 2021.
  • Initial Ap­pli­ca­tion of IFRS 17 and IFRS 9 — Com­par­a­tive In­for­ma­tion (Amend­ments to IFRS 17) — This new project has been added to the work plan with an exposure draft expected in July 2021.
  • Lease Liability in a Sale and Leaseback— A decision on the project direction is now expected in Q4 2021 (pre­vi­ously Q3 2021).
  • Supplier Finance Arrange­ments— This new project has been added to the work plan as result of an agenda decision; an exposure draft is expected in Q4 2021.

 Research projects

Other projects

  • No changes.

The above is a faithful com­par­i­son of the IASB work plan at May 25, 2021 and June 28, 2021. For access to the current IASB work plan at any time, please click here.

Correction list for hyphenation

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