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IASB work plan updated

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

17 Dec 2013

Following its recent meeting, the International Accounting Standards Board (IASB) has updated its work plan. Some smaller adjustment were made but mainly the new work plan simply provides a consolidated view of the current status with finalised projects removed and redeliberation dates added for projects where exposure drafts have been published.

Current status

The revised time table for the major projects is now as follows:

Project Current status Next project step Expected timing

Conceptual Framework — Comprehensive IASB project

Discussion paper

Redeliberations

Q1/Q2 2014

Financial instruments — Impairment

Redeliberations

Finalised IFRS

Q1/Q2 2014

Financial instruments — Macro hedge accounting

Research/deliberations

Discussion paper

Q1 2014

Financial instruments — Limited reconsideration of IFRS 9 (classification and measurement)

Redeliberations

Finalised IFRS

Q1/Q2 2014

Insurance contracts

Re-exposure

Redeliberations

Q1 2014

Leases

Re-exposure

Redeliberations

Q1 2014*

Rate-regulated activities — interim IFRS

Exposure draft

Finalised IFRS

Q1 2014

Rate-regulated activities — Comprehensive project

Research/deliberations

Discussion paper

Q2 2014

Revenue recognition

Redeliberations

Finalised IFRS

Q1 2014

* Indicates a change since the prior work plan update.

Changes concerning narrow scope projects are:

Click for the IASB work plan dated 17 December 2013 (link to IASB website). We have updated our project pages to reflect the updated work plan and other known developments.

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.