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Updated IASB work plan — Analysis (February 2020)

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

28 Feb 2020

Following the IASB's February 2020 meeting, we have analysed the IASB work plan to see what changes have resulted from the meeting and other developments since the work plan was last revised in January 2020.

Below is an analysis of all changes made to the work plan since our last analysis on 31 January 2020.

Stan­dard-set­ting projects

  • Disclosure initiative — Subsidiaries that are SMEs — Project has been retitled to indicate that the project is now considered as part of the disclosure initiative. No expected date is given on the current stage in the process.

Main­te­nance projects

  • Accounting policy changes (amendments to IAS 8) — A decision on the project direction is expected in the second quarter of 2020.
  • Availability of a Refund (Amendments to IFRIC 14) the Board decided at its February 2020 meeting not to finalise the amendment, however, Board members could not reach a conclusion on whether to take this matter forward in a different context or format.
  • Disclosure initiative Accounting policies — the Board discussed feedback on its exposure draft in its February 2020 meeting and removed the expected date for this stage from the work plan.

Research projects

  • Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 — Research review is expected in March 2020 (previously February 2020).

Other projects

  • Due Process Handbook — the revised Due Process Handbook is expected in April 2020.

The above is a faithful com­par­i­son of the IASB work plan at 31 January 2020 and at 28 February 2020. 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.