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IASB work plan updated

  • IASB (International Accounting Standards Board) Image

Dec 04, 2012

The IASB has updated its work plan. The finalization of the hedge accounting section of IFRS 9 has been deferred to the first quarter of 2013, a new project for the next cycle of annual improvements has been introduced, and various other project milestones have been introduced or clarified.

Details of the changes include:

In addition, the IASB has introduced a new format for the presentation of its work plan, which implements a new tabbed format for display of its various projects. The "research projects" tab lists a number of projects that are not currently being actively pursued by the IASB.

Due process documents expected before the end of 2012

The following due process documents are expected to be issued by the end of 2012 (this includes those items already noted above):

Click for the IASB work plan as of December 4, 2012 (link to the IASB's Web site). We have updated our project pages to reflect the updated work plan and other known developments.

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.