Updated IASB work plan — Analysis (February 2022)

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Feb 28, 2022

Following the IASB's February 2022 meeting, we have analyzed the IASB work plan to see what changes have resulted from the meetings and other de­vel­op­ments since the work plan was last revised in January 2022.

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

Stan­dard-set­ting projects

  • Dis­clo­sure Ini­tia­tive — Sub­sidiaries without Public Ac­count­abil­ity: Dis­clo­sures — The dis­cus­sion of the exposure draft feedback is now expected in April 2022 (pre­vi­ously Q2 2022).
  • Dis­clo­sure Ini­tia­tive — Targeted Stan­dards-level Review of Dis­clo­sures — The dis­cus­sion of the exposure draft feedback is now expected in May 2022 (pre­vi­ously Q2 2022).
  • Second Com­pre­hen­sive Review of the IFRS for SMEs Standard — Exposure draft is expected in H2 2022.

Main­te­nance projects

Research projects

Other projects

The above is a faithful com­par­i­son of the IASB work plan at January 28, 2022 and February 28, 2022.

For access to the current IASB work plan at any time, please click here.

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