Updated IASB work plan — Analysis (September 2020)
Sep 28, 2020
On September 28, 2020, the International Accounting Standards Board (the Board) updated its work plan following its September 2020 meeting.
Below is an analysis of all changes made to the work plan since our last analysis on August 28, 2020.
Standard-setting projects
- Management Commentary — the issuance of an exposure draft is now expected in the first quarter of 2021 (previously first half of 2021)
- Rate-regulated Activities — the issuance of an exposure draft is now expected in the first quarter of 2021 (previously fourth quarter of 2020)
Maintenance projects
- Deferred Tax Related to Assets and Liabilities Arising From a Single Transaction — a decision on the project directions is now expected in October 2020 (previously fourth quarter of 2020)
- Lease Liability in a Sale and Leaseback — the issuance of an exposure draft is now expected in November 2020 (previously fourth quarter of 2020)
Research projects
- Business Combinations under Common Control — a discussion paper is now expected in November 2020 (previously fourth quarter of 2020)
- Dynamic Risk Management — Core model outreach is now expected in October 2020 (previously fourth quarter of 2020)
- Pension Benefits That Depend on Asset Returns — A review of the research is now expected in November 2020 (previously fourth quarter of 2020)
The revised IASB work plan is available on the Board's website.