Updated IASB work plan — Analysis (March 2020)
Mar 21, 2020
On March 21, 2020, the International Accounting Standards Board (the Board) updated its work plan following its March 2020 meeting.
Below is an analysis of all changes made to the work plan since our last analysis on February 28, 2020.
Standard-setting projects
- No changes
Maintenance projects
- No changes - the work plan still shows final amendments to IAS 16 regarding proceeds before intended use to be expected in "March 2020"
Research projects
- Goodwill and impairment — A discussion paper was published earlier this week; the feedback received will be discussed in the second half of 2020
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 — due to the reduced agenda for the March meeting, the research review has been rescheduled to April 2020 (previously March 2020)
Other projects
- IFRS Taxonomy 2019 — Update 1 Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7) was published earlier this week and has therefore been removed from the work plan.
The revised IASB work plan is available on the Board's website.