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Additional update to the IASB work plan — Analysis

  • IFRS - IASB Image

Aug 28, 2020

On August 28, 2020, the International Accounting Standards Board (IASB) updated its work plan. We have analysed the changes that have resulted since it was last revised on August 11. Among other things, all changes that were made in mid-August have been reversed.

Below is an analysis of all changes made to the work plan since our last analysis on August 11, 2020.

Standard-setting projects

  • No changes

Maintenance projects

Research projects

Other projects

  • Due Process Handbook Review — this project has been removed from the work plan since the IFRS Foundation published the revised handbook on August 21, 2020
  • IFRS Taxonomy Update — Common Practice (IAS 19 Employee Benefits) — a proposed IFRS Taxonomy Update is now expected in November 2020 (previously October 2020)
  • IFRS Taxonomy Update — COVID-19 Related Rent Concessions (Amendments to IFRS 16) — this project has been removed from the work plan since the IFRS Foundation published the final Taxonomy Update on August 18, 2020
  • IFRS Taxonomy Update — Interest Rate Benchmark Reform — Phase 2 — a proposed IFRS Taxonomy Update was published yesterday and feedback on the proposed update is expected to be discussed in October 2020

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.