Below is an analysis of all changes made to the work plan since our last analysis on 30 April 2021.

Standard-setting projects

• Management commentary —  ED/2021/6 was published on 27 May 2021 with comments requested by 23 November 2021; feedback to the exposure draft is expected to be discussed in H1 2022
  
• Rate-regulated activities — feedback to the exposure draft is now expected to be discussed in Q4 2021 (previously H2 2021)

Maintenance projects

• Deferred tax related to assets and liabilities arising from a single transaction — This project has been removed from the work plan due to the issuance of the final amendments on 7 May 2021
• Lease Liability in a Sale and Leaseback — feedback on the exposure draft was discussed at the IASB's May meeting; a decision on the future project direction is expected in Q3 2021

Research projects

• Extractive Activities — a decision on the project direction is now expected in July 2021 (previously Q3 2021)
• Goodwill and Impairment — feedback on the discussion paper was discussed at the IASB's May meeting; a decision on the future project direction is expected in Q3 2021
• Post-implementation Review of IFRS 10-12 — feedback on the request for information is now expected to be discussed in July 2021 (previously Q3 2021)

Other projects

• no changes

The above is a faithful comparison of the IASB work plan at 30 April 2021 and 28 May 2021. For access to the current IASB work plan at any time, please click here.