Updated IASB and ISSB work plan — Analysis (May 2022)

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May 30, 2022

On May 30, 2022, the In­ter­na­tional Ac­count­ing Stan­dards Board (IASB) up­dated its work plan fol­low­ing its May 2022 meet­ing. The work plan now also lists the pro­jects of the ISSB.

Be­low is an analy­sis of all changes made to the work plan since our last analy­sis on April 29, 2022.

Standard-setting projects

Maintenance projects

  • Lack of exchangeability — A decision on the project direction is planned but there is no specified date (previously July 2022).

Research projects

  • Extractive activities — A decision on the project direction is now expected in July 2022 (previously Q3 2022)

Other projects

  • IFRS Sustainability Disclosure Taxonomy — A project newly added to the work plan; feedback on the staff request for feedback will be discussed in H2 2022
  • Research program — This entry provided a history of research projects; it has been removed from the work plan
  • Third agenda consultation — A feedback statement is now expected in July 2022 (previously Q3 2022)

The above is a faithful comparison of the IASB and ISSB work plan at April 29, 2022 and May 30, 2022.

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.