Updated IASB and ISSB work plan — Analysis (May 2022)
30 May, 2022
Following the IASB's May 2022 meeting, we have analysed the work plan on the IFRS Foundation website to see what changes have resulted from the meeting and other developments since the work plan was last revised in April 2022. Changes are few.
Below is an analysis of all changes made to the work plan since our last analysis on 29 April 2022.
Standard-setting projects
- Contractual cash flow characteristics of financial assets — A project newly added to the work plan; the next project milestone will be an exposure draft (no date given)
- Dynamic risk management — This project has been moved from the research agenda to the standard-setting agenda
Maintenance projects
- Lack of exchangeability — A decision on the project direction is now expected in July 2022 (previously Q3 2022)
Research projects
- Extractive activities — A decision on the project direction is now expected in July 2022 (previously Q3 2022)
Other projects
- IFRS Sustainability Disclosure Taxonomy — A project newly added to the work plan; feedback on the staff request for feedback will be discussed in H2 2022
- Research programme — This entry provided a history of research projects; it has been removed from the work plan
- Third agenda consultation — A feedback statement is now expected in July 2022 (previously Q3 2022)
The above is a faithful comparison of the IASB and ISSB work plan at 29 April 2022 and 30 May 2022. For access to the current work plan at any time, please click here.
