People Innovation Excellence

IASB Updates Work Plan

Following its December 2016 meeting, the IASB has updated its work plan. In particular, the IASB has split its project on materiality into two parts to reflect mandatory guidance (definition of materiality) and non-mandatory guidance (materiality practice statement).

Research projects

  • Primary financial statements — the issuance of a discussion paper or exposure draft is expected after six months.

Standard setting and related projects

  • Disclosure initiative: materiality (split into two parts):
    • Materiality practice statement — current activity has changed from analysis to drafting.
    • Definition of materiality — currently in the drafting phase with an exposure draft expected within six months.
  • Insurance contracts — expected issuance of the IFRS is expected within three months (March 2017).

Narrow-scope amendments and IFRIC Interpretations

IFRS Taxonomy

The revised IASB work plan is available on the IASB’s website.

http://www.iasplus.com/en/news/2016/12/iasb-work-plan


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