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Updated IASB work plan — Analysis

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

22 Sep 2017

Following the IASB's September 2017 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments in the months of August and September. Changes mostly relate to pronouncements having been published, comment letter deadlines having ended, and clarifications of upcoming dates of issuing prononouncements.

Below is an analysis of all changes made to the work plan since our last analysis on 21 Juli 2017.

Standard-setting projects

  • Conceptual Framework — the revised version of the Conceptual Framework is now expected in the first quarter of 2018 (was: fourth quarter of 2017)
  • Disclosure initiative — Materiality — an ED on the definition of materiality and a practice statement on materiality were issued on 14 September; accordingly, the project on the practice statement was removed from the work plan; the ED is open for comment until 15 January 2018

Maintenance project

Research projects

Other projects

  • IFRS Taxonomy update for IFRS 17 — now expected in December 2017

The above is a faithful comparison of the IASB work plan at 21 July 2017 and at 22 September 2017. For access to the current IASB work plan at any time, please click here.

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.