To learn more about any project listed below, click on the project name.
The work plan has been revised to reflect the Board’s response to messages received in its 2015 Agenda Consultation. The Report and Feedback Statement on the 2015 Agenda Consultation is expected to be approved by the Board in October 2016, following consideration by the Trustees of the IFRS Foundation.
The Board’s plan for Better Communication
A major theme of the Board’s work is its plan for better communication in financial reporting. That plan includes a Disclosure Initiative, a project on Primary Financial Statements and other projects, including work on the IFRS Taxonomy. To learn more about the Board’s plan for better communication in financial reporting click here.
IFRS for SMEs Standard
The Board plans to start its next comprehensive review of the IFRS for SMEs Standard in 2019. The Board will decide later in 2016 whether an interim consultation is also required.
Before the Board starts a project to make a major amendment to IFRS Standards, it carries out a research project to gather evidence about whether that amendment is needed. To learn more about the Board’s evidence-based approach to standard-setting click here.
The Board has gathered sufficient evidence to establish that no further action is needed for some research projects. Click here to read about those projects.
The research pipeline
The Board intends to commence research on further topics before 2021. Click here to read about the research pipeline.