IASB work plan updated

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04 Dec 2012

The International Accounting Standards Board (IASB) has updated its work plan. The finalisation 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 introduced, and various other project milestones introduced or clarified.

Details of the changes are:

In addition, the IASB has introduced a new format for the presentation of its work plan, implementing a new tabbed format for display of its various projects.  The 'research projects' tab lists a number of projects which 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 in some cases):

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

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