Below is an analysis of all changes made to the work plan since our last analysis on 19 December 2022.

Stan­dard-set­ting projects

• Disclosure Initiative — Targeted Standards-level Review of Disclosures  — The project summary is now expected in March 2023 (previously Q1 2023).
• Second comprehensive review of the IFRS for SMEs Accounting Standard — Feedback on the exposure draft is expected in Q2 2023 (previously H1 2023).

Main­te­nance projects

• Amend­ments to the clas­si­fi­ca­tion and mea­sure­ment of financial in­stru­ments — This project exposure draft is now expected in March 2023 (pre­vi­ously Q1 2023).
• International Tax Reform — Pillar Two Model Rules — Feedback on the exposure draft is expected by April 2023.
• Lack of ex­change­abil­ity (amend­ments to IAS 21) — Final amend­ments to IAS 21 are expected in H2 2023 (previously H1 2023).

Research projects

• Equity Method— A decision on the project direction is expected in April 2023.
• Extractive Activities — A decision on the project direction is now expected in H2 2023 (previously Q2 2023).
• Post-implementation Review of IFRS 15 — Request for information is expected in Q2 2023 (previously H1 2023).
• Post-implementation review — IFRS 9 (Classification and measurement) — Removed from the work plan since the release of the final project report and feedback statement concluded the project on 21 December 2022.

Strategy & governance projects

• ISSB Consultation on Agenda Priorities — Request for information is expected in Q2 2023 (previously H1 2023).

Other projects

• IFRS Sustainability Disclosure Taxonomy — The proposed IFRS Sustainability Disclosure Taxonomy is expected in H2 2023.

The above is a faithful com­par­i­son of the IASB and ISSB work plan at 19 December 2022 and 30 January 2023. For access to the current work plan at any time, please click here.