To learn more about any project listed below, click on the project name.
To allow Board members to focus on their review of the forthcoming IFRS Standard on insurance contracts, the Principles of Disclosure Discussion Paper has been rescheduled from December 2016 to the first half of 2017. Publication dates of other documents also remain subject to change.
The timing of the forthcoming IFRS Standard on insurance contracts will be reviewed later in 2016 if necessary, after completing an external review of draft IFRS 17 Insurance Contracts.
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.
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.