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Tuesday 02 September 2014

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Work plan for IFRSs

Work plan—as at 30 July 2014

To access the project pages of these active projects, click on the respective project name in the table.

Next major project milestone
Upcoming Standards 2014
Q3
2014
Q4
2015
Q1
2015
Q2
Redeliberations
Redeliberations
Upcoming Exposure Drafts 2014
Q3
2014
Q4
2015
Q1
2015
Q2
Issued Discussion Papers 2014
Q3
2014
Q4
2015
Q1
2015
Q2
Upcoming Discussion Papers 2014
Q3
2014
Q4
2015
Q1
2015
Q2
The Disclosure Initiative is a portfolio of Implementation and Research projects.
Next major project milestone
Narrow-scope amendments 2014
Q3
2014
Q4
2015
Q1
2015
Q2
Classification of liabilities
(Proposed amendment to IAS 1)
Target ED
Amendments to IAS 1 (Disclosure Initiative)
[Comment period ended 23 July 2014]
Redeliberations
Equity Method in Separate Financial Statements
(Proposed amendments to IAS 27)
Target IFRS
Investment Entities: Applying the Consolidation Exception
(Proposed amendments to IFRS 10 and IAS 28)
[Comment period ends 15 September 2014]
Redeliberations
Target ED
Target IFRS
Next major project milestone
Post-implementation Reviews 2014
Q3
2014
Q4
2015
Q1
2015
Q2
2014
Q3
2014
Q4
2015
Q1
2015
Q2
Next major project milestone
*Pending developments in the Conceptual Framework project.
The IASB is developing its research capabilities—for further information see the Tommaso Padoa-Schloppa Memorial Lecture and IASB Research Forum page.
Major projects Issued
date
Effective
date
Year that PIR is expected to start*
July 2014
1 January 2018
TBC
January 2014
1 January 2016
TBC
May 2014
1 January 2017
TBC
* A Post-implementation Review normally begins after the new requirements have been applied internationally for two years, which is generally about 30-36 months after the effective date.
Narrow scope amendments Issued
date
Effective
date
Investment Entities
(Amendments to IFRS 10, IFRS 12 and IAS 27)
October 2012
1 January 2014
June 2013
1 January 2014
November 2013
1 July 2014
December 2013
1 July 2014
May 2014
1 January 2016
May 2014
1 January 2016
Agriculture: Bearer Plants
(Amendments to IAS 16 and IAS 41)
June 2014
1 January 2016
Interpretations Issued
date
Effective
date
May 2013
1 January 2014

The IASB is committed to carrying out regular public agenda consultations to seek formal input on the strategic direction and overall balance of our work programme. The feedback from our first formal consultation was published in December 2012.

Next major project milestone
2014 2015 2016  
Initiate second triennial public consultation