Updated IASB work plan — Analysis
22 Jun, 2018
Following the IASB's June 2018 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in June. The work plan reveals that the discussion paper on financial instruments with characteristics of equity will be published next week.
Below is an analysis of all changes made to the work plan since our last analysis on 25 May 2018. The most important change is one not made.
Research projects
- Financial Instruments with Characteristics of Equity — The work plan still states that a discussion paper is expected in June 2018 – as the month is far advanced, this would translate into “next week”.
Maintenance projects
- Disclosure initiative — Definition of Material (Amendments to IAS 1 and IAS 8) — IFRS amendments are now expected in the second half of 2018.
- Disclosure initiative — Targeted Standards-level review of disclosures — A decision on the project’s direction is now expected in July 2018.
The above is a faithful comparison of the IASB work plan at 25 May 2018 and at 22 June 2018. For access to the current IASB work plan at any time, please click here.