Review the update on the SEC's website.

Members include:

• Africa:
  • Pan African Federation of Accountants (PAFA)
• Americas:
  • Brazilian Committee of Sustainability Pronouncements (CBPS)
  • CPA Canada (as interim prior to the establishment of the Canadian Sustainability Standards Board (CSSB))
  • Group of Latin American Accounting Standard Setters (GLASS)
  • Mexican Financial Reporting Standards Board (CINIF)
• Asia-Oceania:
  • Accounting Regulatory Department, Ministry of Finance of People's Republic of China (ARD)
  • Institute of Chartered Accountants India (ICAI)
  • Korea Accounting Institute (KAI) and the Financial Services Commission (FSC)
  • Saudi Organization for Chartered and Professional Accountants (SOCPA)
  • Sustainability Standards Board of Japan (SSBJ)
• Europe:
  • European Financial Reporting Advisory Group (EFRAG)
  • Swiss State Secretariat for International Finance (SIF)
  • UK Financial Reporting Council

In addition, the SSAF will have three observers from European Commission, IOSCO and the United States Securities and Exchange Commission and selected meetings with the Global Reporting Initiative (GRI).

Review the press release on the IASB's website.

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

• Amend­ments to the clas­si­fi­ca­tion and mea­sure­ment of financial in­stru­ments — This project exposure draft is now expected in Q1 2023 (pre­vi­ously Q2 2023).
• Lack of ex­change­abil­ity (amend­ments to IAS 21) — After a decision on the project direction, final amendments to IAS 21 are expected in H1 2023.
• Supplier finance arrange­ments — Amend­ments are expected to be issued in Q2 2023 (previously H1 2023).

Research projects

• Post-implementation review of IFRS 9 — Impairment — A request for information is now expected in Q2 2023 (previously H1 2023).

Other projects

• IFRS accounting taxonomy update — 2022 General Im­prove­ments and Common Practice — Feedback on the proposal is expected in February 2023 (previously Q1 2023).
• IFRS accounting taxonomy update —amend­ments to IFRS 16 and IAS 1— Feedback on the proposal is expected in January 2023 (previously Q1 2023).

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