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

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Sep 26, 2022

On September 26, 2022, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) updated its work plan following its September 2022 meeting. Changes are numerous, many of them clarifications of expected timing.

Below is an analysis of all changes made to the work plan since our last analysis on July 25, 2022.

Standard-setting projects

Maintenance projects

Research projects

Other projects

  • IFRS accounting taxonomy update — Amendments to IAS 1 and IFRS 16 —A project newly added to the work plan; the next expected project step is a proposed taxonomy update in November 2022
  • IFRS sustainability disclosure taxonomy — Feedback on the staff request for feedback will now be discussed in November 2022 (previously Q4 2022)
  • Third agenda consultation This project was removed from the work plan as the IASB concluded the agenda consultation by releasing a feedback statement in July 2022

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

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