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Updated IASB work plan — Analysis (October 2021)

  • IFRS - IASB Image

Nov 01, 2021

On October 29, 2021, the International Accounting Standards Board (IASB) updated its work plan following its October 2021 meeting.

Below is an analysis of all changes made to the work plan since our last analysis on September 27, 2021.

Standard-setting projects

Maintenance projects

Research projects

Other projects

  • IFRS Taxonomy Update — 2021 General improvements and common practice newly added to the work plan; a proposed update is expected in December 2021
  • IFRS Taxonomy Update — Amendments to IAS 1, IAS 8 and IFRS Practice Statement 2 a final update is now expected in December 2021 (previously November 2021)
  • IFRS Taxonomy Update — Initial Application of IFRS 17 and IFRS 9 ― Comparative Information newly added to the work plan; a proposed update is expected in December 2021
  • Sustainability-related reporting While the work plan still says that the discussion of the feedback on the exposure draft is expected to occur in October 2021, the publicly expected next step is a formal announcement of the current state of developments at COP26

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.