Updated IASB work plan — Analysis
30 Apr, 2018
Following the IASB's April 2018 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in April.
Below is an analysis of all changes made to the work plan since our last analysis on 23 March 2018.
Maintenance projects
- Accounting policy changes (Amendments to IAS 8) — The next milestone is now set to feedback on the exposure draft with an expected date in the second half of 2018.
- Definition of Material (Proposed amendments to IAS 1 and IAS 8) — A decision on the project direction is scheduled for June 2018.
Standard-setting projects
- Conceptual framework — Removed this entry from the work plan since the revised framework was issued on 29 March 2018.
Research projects
- Disclosure initiative — Principles of disclosures — Discussion on remaining issues has moved to July 2018 (previously June 2018).
The above is a faithful comparison of the IASB work plan at 23 March 2018 and at 30 April 2018. For access to the current IASB work plan at any time, please click here.
