Below is an analysis of all changes made to the work plan since our last analysis on 1 November 2021.

Standard-setting projects

• Disclosure initiative — Subsidiaries without public accountability: Disclosures — Feedback on the exposure draft will now be discussed in Q2 2022 (previously H1 2022)
• Disclosure initiative — Targeted standards-level review of disclosures — Feedback on the exposure draft will now be discussed in Q2 2022 (previously Q1 2022)
• Rate-regulated activities — After the discussion of the feedback on the exposure draft in October and November 2021, a decision on the project direction is now expected in December 2021

Maintenance projects

• Non-current liabilities with covenants — After publication of the exposure draft on 19 November 2021 the next project step in now the discussion of the feedback on the exposure draft in H1 2022; the project has also been renamed from the previous Classification of debt with covenants as current or non-current

Research projects

• Dynamic risk management — A decision on the project direction is now expected in Q1 2022 (previously H1 2022)
• Equity method — A decision on the project direction is now expected in Q1 2022 (previously no date given)
• Extractive activities — A decision on the project direction is now expected in H2 2022 (previously H1 2022)
• Goodwill and impairment — A decision on the project direction is now expected in Q2 2022 (previously Q1 2022)
• Pension benefits that depend on asset returns — The publication of a project summary is now expected in H1 2022 (previously no date given)

Other projects

• IFRS Taxonomy Update — 2021 General improvements and common practice — The date entry for a proposed update (December 2021) has been removed from the work plan
• IFRS Taxonomy Update — 2021 technology update — Newly added to the work plan with an expected date December 2021for the proposed update
• Sustainability-related reporting — The entry that was erraneously kept in the work plan has been removed with the announcement of the creation of the new ISSB

The above is a faithful comparison of the IASB work plan at 1 November 2021 and 23 November 2021. For access to the current IASB work plan at any time, please click here.