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

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Dec 19, 2022

On December 19, 2022, the International Accounting Standards Board (the Board) and the International Sustainability Standards Board (ISSB) updated their work plan following their December 2022 meetings.

Below is an analysis of all changes made to the work plan since our last analysis on November 28, 2022.

Stan­dard-set­ting projects

  • Business combinations: Disclosures, goodwill and impairment — This project is the project formerly known as Goodwill and im­pair­ment — has been moved form the research agenda to the standard-setting agenda of the IASB; the next project milestone will be the publication of an exposure draft (no date given).

Main­te­nance projects

Research projects

Other projects

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

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