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IASB work plan update for July 2014

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

24 Jul 2014

Following the issuance of IFRS 9 'Financial instruments', the International Accounting Standards Board (IASB) has updated its work plan. In the updated work plan, the completed projects on impairment and limited reconsideration of IFRS 9 have been removed.

 

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

Redeliberations

Exposure draft

Q4 2014

Financial instruments — Macro hedge accounting

Discussion paper

Public consultation

Q2 and Q3 2014

Insurance contracts

Re-exposure

Redeliberations

Q2 2014

Leases

Re-exposure

Redeliberations

Q2 2014

Disclosure initiative — Amendments to IAS 1

Exposure draft

Redeliberations

Q3 2014

Disclosure initiative — Reconciliation of liabilities from financing activities

Redeliberations

Exposure draft

Q4 2014

Click for the IASB work plan dated 24 July 2014 (link to IASB website). We have updated our project pages to reflect the updated work plan and other known developments.

Correction list for hyphenation

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