Title Description
Amendments to IFRS 17 'Insurance Contracts' Completed 2020. The IASB issued 'Amendments to IFRS 17' and 'Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)' on 25 June 2020.
Changes in accounting policies and estimates Completed 2021. The IASB issued 'Definition of Accounting Estimates (Amendments to IAS 8)' on 12 February 2021.
Disclosure initiative — Accounting policies Completed 2021. The IASB issued 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)' on 12 February 2021.
Disclosure initiative — Disclosure review Completed 2023. On the basis of constituent feedback on the exposure draft ED/2021/3 'Disclosure Requirements in IFRS Standards — A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)', the IASB decided not to follow up on the proposed amendments. The IASB published a project summary and feedback statement on the project and guidance summarising the improved approach to developing disclosure requirements in IFRS Accounting Standards developed as part of the project.
Discount rates This project has been concluded. The IASB published 'Discount rates in IFRS Standards project summary' on 28 February 2019 and will not conduct any further work regarding this project.
Effective dates and transition Effectively discontinued. A joint IASB-FASB project seeking views on when new financial reporting standards resulting primarily from the Boards' work to improve and achieve convergence of IFRSs and US GAAP should become effective.
Fair value measurement Completed 2011. IFRS 13 'Fair Value Measurement' was issued on 12 May 2011 and provides guidance on how to measure the fair value of assets and liabilities when required by other Standards. The IASB and FASB are developing educational material relating to fair value measurements.
Government grants On hold. Originally a project to reconsider the requirements for government grant accounting. This project is currently on hold pending an IASB staff review to develop a recommended course of action.
IAS 8 — Accounting policy changes Discontinued. The Board decided in June 2020 not proceed with the amendments proposed in March 2018 and do no further work on the project.
IAS 8 — Effective dates and transition methods Discontinued 2012. In October 2012, the IASB suspended this project pending the outcome of its Conceptual Framework project.
IAS 21 — Lack of exchangeability Completed 2023. The IASB issued 'Lack of Exchangeability (Amendments to IAS 21)' on 15 August 2023.
IAS 23 – US GAAP convergence project Completed 2007. A revised IAS 23 'Borrowing Costs' was issued on 29 March 2007.
IAS 29 – First-time adoption of IAS 29 Completed 2005. IFRIC 7 'Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies' was issued on 24 November 2005.
IAS 34 — Interaction with IAS 36 and IAS 39 Completed 2006. IFRIC 10 'Interim Financial Reporting and Impairment' was issued on 20 July 2006.
IASB-FASB convergence An overarching joint IASB-FASB project designed to eliminate a variety of differences between IFRS and US GAAP.
IFRS 13 — Unit of account This project has been discontinued. At its January 2016 meeting the IASB decided to continue work in this area as part of the post-implementation review of IFRS 13. The review is expected to take place during 2016.
Initial application of IFRS 17 and IFRS 9 ― Comparative information This project has been concluded. Final amendments were issued on 9 December 2021.
Insurance contracts — Comprehensive project Completed 2017. The IASB issued IFRS 17 'Insurance Contracts' on 18 May 2017.
Insurance contracts — Phase I Completed 2004. IFRS 4 'Insurance Contracts' was issued on 31 March 2004.
Preface to International Financial Reporting Standards Completed 2001. 'Preface to International Financial Reporting Standards' was issued on on 23 May 2002.

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