Below is an analysis of all changes made to the work plan since our last analysis on 30 May 2022.

Standard-setting projects

• Climate-related disclosures — Feedback on the exposure draft will now be discussed in Q4 2022 (previously H2 2022)
• Disclosure initiative — Subsidiaries without public accountability: Disclosures — The IASB decided to publish a final accounting standard as next project step (no date given)
• Disclosure initiative — Targeted standards-level review of disclosures — Following the discussion received on the exposure draft, the IASB will decide on the project direction in Q3 2022
• Dynamic risk management — After deciding on the future direction of the project, the IASB will publish an exposure draft as next project step (no date given)
• General sustainability-related disclosures — Feedback on the exposure draft will now be discussed in Q4 2022 (previously H2 2022)

Maintenance projects

• Contractual cash flow characteristics of financial assets — This project has been moved from the standard-setting agenda to the maintenance agenda
• Lack of exchangeability — The entry of when a decision on the project direction is to be expected has been removed
• Non-current liabilities with covenants — After discussing the feedback received, the IASB decided to publish a final amendment as next project step in Q4 2022
• Supplier finance arrangements — Feedback on the exposure draft will now be discussed in July 2022 (previously June 2022)

Research projects

• Goodwill and impairment — A decision on the project direction is now expected in Q4 2022 (previously H2 2022)
• Post-implementation review of IFRS 10-12 — The project has been concluded by publishing a feedback statement and has therefore been removed from the work plan

Other projects

• IFRS Sustainability disclosure taxonomy — Feedback on the staff request for feedback will be now be discussed in Q4 2022 (previously H2 2022)
• IFRS Taxonomy update — 2022 General improvements and common practice — This project has been renamed from 2021 to 2022

The above is a faithful comparison of the IASB and ISSB work plan at 30 May 2022 and 27 June 2022. For access to the current work plan at any time, please click here.