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IASB issues work plan update

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

26 Feb 2015

Following its February meeting, the IASB has published a new work plan. The only change to note is a change of scope and name in a research project.

Current status

The time table for the major projects remains as follows:

Project Current status Next project step Expected timing

Conceptual Framework — Comprehensive IASB project

Redeliberations

ED

Q1 2015

Financial instruments — Macro hedge accounting

Discussion paper

Comment letter analysis

Q1 2015

Insurance contracts

Re-exposure

Redeliberations

Q1 2015

Leases

Re-exposure

Target IFRS

H2 2015

Disclosure initiative — Reconciliation of liabilities from financing activities

ED

Public consultation

Q1 2015

IFRS for SMEs — Comprehensive review

Redeliberations

Target IFRS

Q1 or Q2 2015

Rate-regulated activities

Discussion paper

Comment letter analysis

Q1 2015

The research project on Emission trading schemes has been renamed "Pollutant pricing mechanisms". This reflects a January 2015 Board decision to change the scope, the approach and the direction of the project. The Board decided to take a fresh start and discard all tentative decisions taken in previous versions of the project. In addition, the scope of the project will be broadened to consider a variety of schemes that use emissions allowances to manage the emission of pollutants.

The revised IASB work plan (dated 24 February 2015) is available on the IASB's 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.