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Updated IASB work plan — Analysis (September 2020)

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

28 Sep 2020

The IASB has updated its work plan, which we have analysed to see what changes have resulted since it was last revised in August 2020. Changes are few — six expected dates have been clarified and one project has been delayed.

Below is an analysis of all changes made to the work plan since our last analysis on 28 August 2020.

Standard-setting projects

  • Management Commentary — the issuance of an exposure draft is now expected in the first quarter of 2021 (previously first half of 2021)
  • Rate-regulated Activities — the issuance of an exposure draft is now expected in the first quarter of 2021 (previously fourth quarter of 2020)

Maintenance projects

  • Deferred Tax Related to Assets and Liabilities Arising From a Single Transaction — a decision on the project directions is now expected in October 2020 (previously fourth quarter of 2020)
  • Lease Liability in a Sale and Leaseback — the issuance of an exposure draft is now expected in November 2020 (previously fourth quarter of 2020)

Research projects

  • Business Combinations under Common Control — a discussion paper is now expected in November 2020 (previously fourth quarter of 2020)
  • Dynamic Risk Management — Core model outreach is now expected in October 2020 (previously fourth quarter of 2020)
  • Pension Benefits That Depend on Asset Returns — A review of the research is now expected in November 2020 (previously fourth quarter of 2020)

The above is a faithful comparison of the IASB work plan at 28 August 2020 and 28 September 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.