Updated IASB work plan — Analysis (March 2022)
Mar 28, 2022
On March 28, 2022, the International Accounting Standards Board (IASB) updated its work plan following its March 2022 meeting.
Standard-setting projects
- No changes
Maintenance projects
- No changes
Research projects
- Dynamic risk management — A decision on the direction of the project is expected in May 2022 (previously Q2 2022)
- Equity method of accounting — A decision on the direction of the project was expected in March 2022, however, the project was not discussed during the meeting and the date entry has been removed
- Post implementation review of IFRS 9 — The feedback on the request for information was discussed during the March IASB meeting; the publication of a feedback statement is expected in Q2 2022
Other projects
- IFRS Taxonomy Update — 2021 Technology Update — the final Update was integrated into the IFRS Taxonomy 2022 released in March 2022
- IFRS Taxonomy Update — Initial Application of IFRS 17 and IFRS 9 — the final Update was integrated into the IFRS Taxonomy 2022 released in March 2022
The revised IASB work plan is available on the Board's website.