IASB publishes overview of consultation documents to be expected in 2020
08 Jan, 2020
In 2020, the IASB plans to publish a number of consultation documents, including a discussion paper on goodwill and impairment, an exposure draft in its management commentary (wider corporate reporting) project, and a request for information regarding the 2020 Agenda consultation.
The full list of consultations to be expected and the currently expected timing is given below:
Project | Type of consultation document | When to be expected? |
---|---|---|
Goodwill and impairment | Discussion paper | Q1 2020 |
Comprehensive review of the IFRS for SMEs | Request for information | Q1 2020 |
Business combinations under common control | Discussion paper | Q2 2020 |
IBOR reform and its effects on financial reporting — Phase 2 | Exposure draft | Q2 2020 |
Rate-regulated activities | Exposure draft | Q2 2020 |
Post-implementation review of IFRS 10, IFRS 11, and IFRS 12 | Request for information | Q2 2020 |
Disclosure initiative — Targeted standards-level review of disclosures | Exposure draft | H2 2020 |
Management commentary (wider corporate reporting) | Exposure draft | H2 2020 |
2020 Agenda consultation | Request for information | H2 2020 |
A corresponding press release is available on the IASB website.