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Updated IASB work plan — Analysis (August 2020)

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

11 Aug 2020

The IASB has updated its work plan, which we have analysed to see what changes have resulted since it was last revised in July 2020. Changes are minimal — three expected dates have been clarified.

Below is an analysis of all changes made to the work plan since our last analysis on 25 July 2020.

Research projects

  • Dynamic Risk Management — Core model outreach is now expected in October 2020 (previously Q4 2020).

Other projects

  • IFRS Taxonomy Update — 2020 General Improvements and Common Practice — A proposed IFRS Taxonomy Update is now expected in October 2020 (previously Q4 2020).
  • IFRS Taxonomy Update — Common Practice (IAS 19 Employee Benefits) — The timing of a proposed IFRS Taxonomy Update is now expected in October 2020 (previously Q4 2020).

The above is a faithful comparison of the IASB work plan at 25 July 2020 and 11 August 2020. 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.