Updated IASB work plan — Analysis

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Sep 03, 2019

On September 3, 2019, the International Accounting Standards Board (the Board) updated its work plan following its August 2019 meeting.

Below is an analysis of all changes that were made to the work plan since our last analysis on July 29, 2019.

Standard-setting projects

  • No changes

Maintenance projects

Research projects

  • SME Implementation Group draft Q&A — newly added o the work plan, discussion of the feedback on the draft Q&A is expected to begin in the fourth quarter of 2019

Other projects

  • Updated IFRS Foundation Due Process Handbook — Discussions on feedback received on the exposure draft is expected to occur in October 2019 (previously fourth quarter of 2019)

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

Correction list for hyphenation

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