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Updated IASB work plan — Analysis

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

03 Sep 2019

Following the IASB's August 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 July.

Below is an analysis of all changes that were made to the work plan since our last analysis on 29 July 2019.

Standard-setting projects

  • No changes

Maintenance projects

  • Amendments to IFRS 17 — Discussions on feedback received on the exposure draft is expected to occur in November 2019 (previously fourth quarter of 2019)
  • Disclosure initiative — Accounting policies — An exposure draft was published on 1 August 2019, discussions on the feedback received on the exposure draft are expected begin in November 2019
  • IBOR reform and its effects on financial reporting (Phase 1) — discussions on the feedback received on the exposure draft were concluded in August 2019, the staff will prepare the final amendments for publication (no date given)
  • IBOR reform and its effects on financial reporting (Phase 2) — newly added to the work plan, no date given for the planned exposure draft

Research projects

  • SME Implementation Group draft Q&A — newly added o the work plan, discussion of the feedback on the draft Q&A is expected to begin in the fourth quarter of 2019

Other projects

  • Updated IFRS Foundation Due Process Handbook — Discussions on feedback received on the exposure draft is expected to occur in October 2019 (previously fourth quarter of 2019)

The above is a faithful comparison of the IASB work plan at 29 July 2019 and at 3 September 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.