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IASB provides update on expected release of documents in the coming months

  • IASB (International Accounting Standards Board) (blue) Image

30 Sep 2011

The IASB has announced more definitive timing of the expected release of documents from a number of its current projects.

In a work plan update provided in the most recent IASB Update, the IASB notes the expected timing as follows:

Expected timingPronouncements to be issued
Mid-October 2011
  • Release of IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine (summary of draft Interpretation)
  • Narrow-scope exposure draft amending IFRS 1 First-time Adoption of International Financial Reporting Standards to allow for the prospective application of paragraph 10A of IAS 20 Accounting for Government Grants and Disclosure of Government Assistance for first-time adopters (project summary)
November 2011
December 2011
First quarter 2012

The update does not extend to other projects for which pronouncements may be issued before the end of 2011 under the previously announced work plan, e.g. financial instruments impairment and insurance contracts.

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