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Updated IASB work plan — Analysis

  • IFRS - IASB Image

Oct 27, 2017

On October 27, 2017, the International Accounting Standards Board (IASB) updated its work plan following its October 2017 meeting. Changes mostly relate to pronouncements having been published, comment letter deadlines having ended, and clarifications of upcoming dates of issuing pronouncements.

Below is an analysis of all changes made to the work plan since our last analysis on September 22, 2017.

Main­te­nance projects

Research projects

Other projects

  • IFRS Taxonomy update for prepayment features with negative compensation — New entry added to work plan. Feedback statement on the proposed update is expected in the first quarter of 2018.

The revised IASB work plan is available on the IASB'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.