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Updated IASB work plan — Analysis

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

28 Apr 2017

Following its April 2017 meeting, the IASB has updated its work plan. There were no major changes – three EDs/DPs are out, which is reflected, and four maintenance projects have been moved forward by three months. The joint ED on definition of a business and previously held interests has been split up into two projects again with the previously held interests going to see final amendments (after six months) and the definition of a business awaiting a project direction decision (within three months).

Below is an analysis of all changes made to the work plan since the last update in March 2017.

Research projects

Nar­row-scope amend­ments

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

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.