Updated IASB work plan — Analysis (March 2022)
28 Mar, 2022
Following the IASB's March 2022 meeting, we have analysed the IASB work plan to see what changes have resulted from the meetings and other developments since the work plan was last revised in February 2022. Changes are few.
Below is an analysis of all changes made to the work plan since our last analysis on 28 February 2022.
Standard-setting projects
- No changes
Maintenance projects
- No changes
Research projects
- Dynamic risk management — A decision on the direction of the project is expected in May 2022 (previously Q2 2022)
- Equity method of accounting — A decision on the direction of the project was expected in March 2022, however, the project was not discussed during the meeting and the date entry has been removed
- Post implementation review of IFRS 9 — The feedback on the request for information was discussed during the March IASB meeting; the publication of a feedback statement is expected in Q2 2022
Other projects
- IFRS Taxonomy Update — 2021 Technology Update — the final Update was integrated into the IFRS Taxonomy 2022 released in March 2022
- IFRS Taxonomy Update — Initial Application of IFRS 17 and IFRS 9 — the final Update was integrated into the IFRS Taxonomy 2022 released in March 2022
The above is a faithful comparison of the IASB work plan at 28 February 2022 and 28 March 2022. For access to the current IASB work plan at any time, please click here.
