IASB issues work plan update
26 Feb 2015
Following its February meeting, the IASB has published a new work plan. The only change to note is a change of scope and name in a research project.
Current status
The time table for the major projects remains as follows:
| Project | Current status | Next project step | Expected timing |
|---|---|---|---|
|
Redeliberations |
ED |
Q1 2015 |
|
|
Discussion paper |
Comment letter analysis |
Q1 2015 |
|
|
Re-exposure |
Redeliberations |
Q1 2015 |
|
|
Re-exposure |
Target IFRS |
H2 2015 |
|
|
Disclosure initiative — Reconciliation of liabilities from financing activities |
ED |
Public consultation |
Q1 2015 |
|
Redeliberations |
Target IFRS |
Q1 or Q2 2015 |
|
|
Discussion paper |
Comment letter analysis |
Q1 2015 |
The research project on Emission trading schemes has been renamed "Pollutant pricing mechanisms". This reflects a January 2015 Board decision to change the scope, the approach and the direction of the project. The Board decided to take a fresh start and discard all tentative decisions taken in previous versions of the project. In addition, the scope of the project will be broadened to consider a variety of schemes that use emissions allowances to manage the emission of pollutants.
The revised IASB work plan (dated 24 February 2015) is available on the IASB's website. We have updated our project pages to reflect the updated work plan and other known developments.
