Updated IASB work plan — Analysis (March 2020)
21 Mar, 2020
Following the IASB's March 2020 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 2020. Changes are few.
Below is an analysis of all changes made to the work plan since our last analysis on 28 February 2020.
Standard-setting projects
- No changes
Maintenance projects
- No changes - the work plan still shows final amendments to IAS 16 regarding proceeds before intended use to be expected in "March 2020"
Research projects
- Goodwill and impairment — A discussion paper was published earlier this week; the feedback received will be discussed in the second half of 2020
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 — due to the reduced agenda for the March meeting, the research review has been rescheduled to April 2020 (previously March 2020)
Other projects
- IFRS Taxonomy 2019 — Update 1 Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7) was published earlier this week and has therefore been removed from the work plan.
The above is a faithful comparison of the IASB work plan at 28 February 2020 and at 21 March 2020. For access to the current IASB work plan at any time, please click here.
