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Updated IASB work plan — Analysis (November 2021)

  • IFRS - IASB Image

Nov 23, 2021

On November 23, 2021, the International Accounting Standards Board (IASB) updated its work plan following its November 2021 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on November 1, 2021.

Standard-setting projects

  • Disclosure initiative — Subsidiaries without public accountability: Disclosures — Feedback on the exposure draft will now be discussed in Q2 2022 (previously H1 2022)
  • Disclosure initiative — Targeted standards-level review of disclosures Feedback on the exposure draft will now be discussed in Q2 2022 (previously Q1 2022)
  • Rate-regulated activities After the discussion of the feedback on the exposure draft in October and November 2021, a decision on the project direction is now expected in December 2021

Maintenance projects

  • Non-current liabilities with covenants — After publication of the exposure draft on November 19, 2021 the next project step in now the discussion of the feedback on the exposure draft in H1 2022; the project has also been renamed from the previous Classification of debt with covenants as current or non-current

Research projects

Other projects

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

 

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