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Timetable is emerging for IASB's agenda projects

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15 Nov 2001

Based on comments made at the October meetings of the Board, Advisory Council, and Trustees, here is our assessment of the IASB's timetable for its nine agenda projects: TIMETABLE FOR IASB'S AGENDA PROJECTS Preface to IFRS Exposure Draft issued 8 Nov.

2001; comments due 15 Feb. 2002; IASB aims to publish a final Preface in the second half of 2002.

Improvements Projects

IASB aims to issue approximately 12 Exposure Drafts in the first half of 2002 (separate Exposure Drafts for revisions to each IAS).

First-Time Application of IFRS

IASB aims to issue an Exposure Draft in the first half of 2002.

Business Combinations

IASB aims to issue an Exposure Draft of proposed revisions to IAS 22 in the first half of 2002.

Share-Based Payment

IASB will not discuss this project at its next two meetings, suggesting that an Exposure Draft is not likely until the second half of 2002.

Disclosure and Presentation of Activities in Financial Institutions

IASB may issue an Exposure Draft some time during 2002.

IAS 39 Amendments

IASB may issue an Exposure Draft some time during 2002.

Performance Reporting

IASB will discuss a Draft Statement of Principles in 2002 and may issue that document for comment as a pre-Exposure Draft discussion document.

Insurance Contracts

IASB will discuss a Draft Statement of Principles in 2002, but whether it will issue that document for comment or publish an Exposure Draft is undecided.

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