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IASB updates work plan

  • IASB (International Accounting Standards Board) (blue) Image

22 Jan 2016

Following its January 2016 meeting, the IASB has updated its work plan. As mentioned before, directly tracing the Board's progress on the individual projects has become impossible since the change of the work plan format in July, unless the Board makes definite progress or has to make larger corrections. Of these, only a few can be identified since the previous work plan.

On major projects, the only change the Board notes is that a decision on the direction of the Conceptual Framework is now expected within three months (was: within six months). For all other projects the next project steps may or may not have been pushed back by one month since the last work plan update.

Updates regarding the im­ple­men­ta­tion projects are:

For research projects, the work plan now provides more details into the initial work that will be done in the Primary Financial Statements project. Lastly, the work plan has replaced its entry for the 2011-2012 Agenda Consultation with the 2015 Agenda Consultation. The 2015 Agenda Consultation is currently in the analysis phase with a feedback statement expected after six months.

The revised IASB work plan is available on the IASB's website.

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