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Updated IASB work plan — Analysis

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

21 Mar 2019

Following the IASB's March 2019 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments since the work plan was last revised in February.

Below is an analysis of all changes that were made to the work plan since our last analysis on 11 February 2019.

Stan­dard-set­ting projects

  • No changes.

Main­te­nance projects

  • Accounting Policies and Accounting Estimates (Amendments to IAS 8) — The expected date when the Board will decide on the project’s direction was removed.
  • Classification of Liabilities as Current or Non-current (Amendments to IAS 1) — An IFRS amendment is now expected in the second half of 2019.
  • Disclosure initiative — Accounting policies — An exposure draft is now expected in the second half of 2019.
  • IBOR reform and its effects on financial reporting — An exposure draft is now expected in May 2019.
  • Improvements to IFRS 8 Operating Segments (Amendments to IFRS 8 and IAS 34) — This maintenance project is no longer on the work plan.

Research projects

  • Disclosure initiative — Principles of disclosure — This research project is no longer on the work plan.
  • Discount rates — This research project is no longer on the work plan.
  • Financial instruments with characteristics of equity — The decision to decide this research project’s direction is now expect in the second half of 2019.
  • Subsidiaries that are SMEs — This research project has been added to the work plan and a review of the research conducted is expected in the second half of 2019.

Other projects

  • IFRS taxonomy update — 2018 general improvements — A final update is expected in March 2019.

The above is a faithful com­par­i­son of the IASB work plan at 11 February 2019 and at 15 March 2019. For access to the current IASB work plan at any time, please click here.

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.