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Updated IASB work plan — Analysis (March 2021)

  • IFRS - IASB Image

Mar 26, 2021

On March 26, 2021, the International Accounting Standards Board (IASB) updated its work plan following its March 2021 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on February 19, 2021.

Stan­dard-set­ting projects

Main­te­nance projects

Research projects

  • Extractive Activities — The decision of the project’s direction is now expected in May 2021 (previously Q2 2021).
  • Goodwill and Impairment — The discussion of the feedback on the discussion paper will continue in April 2021 (began in March 2021).
  • Second Comprehensive Review of the IFRS for SMEs Standard — The next project step will be the issuance of an exposure draft (no date given).

Other projects

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.