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

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Oct 25, 2022

On October 25, 2022, the International Accounting Standards Board (the Board) and the International Sustainability Standards Board (ISSB) updated its work plan following its October 2022 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on September 26, 2022.

Stan­dard-set­ting projects

Main­te­nance projects

  • Amendments to the classification and measurement of financial instruments —This project has been newly added to the work plan. It responds to feedback received on the Post-implementation review of IFRS 9 — Classification and measurement and also incorporates the project on Con­trac­tual cash flow char­ac­ter­is­tics of financial assets. An exposure draft is expected in the first half of 2023.
  • Lease liability in a sale and leaseback — This project has now been removed from work plan. The September 2022 work plan had still listed this project although it had been concluded by the issuance of final amendments.
  • Non-current liabilities with covenants (Amendments to IAS 1) — Final amendments are now expected in October 2022 (previously November 2022).

Research projects

Other projects

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

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