Updated IASB work plan — Analysis (September 2021)

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Sep 27, 2021

On September 27, 2021, the International Accounting Standards Board (IASB) updated its work plan following its September 2021 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on July 24, 2021.

Standard-setting projects

  • Disclosure initiative — Subsidiaries that are SMEs An exposure draft was published on July 26, 2021 with comments requested by January 31, 2022; feedback received will be discussed in H1 2022; in addition, the project was renamed to Disclosure initiative — Subsidiaries without public accountability: Disclosures
  • Disclosure initiative — Targeted standards-level review of disclosures The discussion of feedback is now expected in Q1 2022 (previously H1 2022)
  • Rate-regulated activities The discussion of feedback is now expected in October 2021 (previously Q4 2021)

Maintenance projects

Research projects

Other projects

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

Correction list for hyphenation

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