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IASB work plan updated

  • IASB (International Accounting Standards Board) Image

Dec 17, 2013

Following its recent meeting, the IASB has updated its work plan to provide a consolidated view of the current status, with finalized projects taken out and redeliberation dates added for projects in which exposure drafts have been published.

Current status

The revised timetable for the major projects is now as follows:

Project

Current status

Next project step

Expected timing

Conceptual Framework — Comprehensive IASB project

Discussion paper

Redeliberations

Q1/Q2 2014

Financial instruments — Impairment

Redeliberations

Finalized IFRS

Q1/Q2 2014

Financial instruments — Macro hedge accounting

Research/deliberations

Discussion paper

Q1 2014

Financial instruments — Limited reconsideration of IFRS 9 (classification and measurement)

Redeliberations

Finalized IFRS

Q1/Q2 2014

Insurance contracts

Reexposure

Redeliberations

Q1 2014

Leases

Reexposure

Redeliberations

Q1 2014*

Rate-regulated activities — interim IFRS

Exposure draft

Finalized IFRS

Q1 2014

Rate-regulated activities — Comprehensive project

Research/deliberations

Discussion paper

Q2 2014

Revenue recognition

Redeliberations

Finalized IFRS

Q1 2014

* Indicates a change since the prior work plan update.

Changes concerning narrow scope projects are as follows:

Click for the IASB work plan dated December 17, 2013 (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.