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Post-implementation review pipeline

Post-implementation reviews start after new requirements have been implemented for at least 24 months, although typically longer.  There is one post-implementation review in the pipeline:

  • Post-implementation Review of IFRS 17 Insurance Contracts. The IASB plans to discuss when to start the PIR of IFRS 17 in the second half of 2026.

Maintenance project pipeline

Maintenance pipeline projects include:

  • recommendations from the IFRS Interpretations Committee; and
  • those identified as part of the IASB's five-yearly agenda consultation.

Maintenance pipeline projects are expected to be narrow in scope.

Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10 and IFRS 16)

The IASB will consider whether to add a narrow-scope project to its work plan to specify how an entity accounts for the sale of a subsidiary when the entity leases back one or more of the assets held by the subsidiary. Read more details on the Sale and Leaseback of an Asset in a Single-Asset Entity (IFRS 10 and IFRS 16) project page.

International Tax Reform—Pillar Two Model Rules (IAS 12)

In May 2023, the IASB issued International Tax Reform—Pillar Two Model Rules, which amended IAS 12 Income Taxes. The amendments introduced:

  1. a temporary exception to the requirements to recognise and disclose information about deferred tax assets and liabilities related to Pillar Two income taxes; and
  2. targeted disclosure requirements for affected entities.

The IASB continues to monitor developments related to the implementation of the Pillar Two model rules. It plans to undertake further work to determine whether to remove the temporary exception—or to make it permanent—after there is sufficient clarity about how jurisdictions implemented the rules and the related effects on entities.

International Tax Reform—Pillar Two Model Rules (Amendments to the IFRS for SMEs Standard)

In September 2023, the IASB issued International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard. Amendments are based on the amendments to IAS 12 issued in May 2023.

The IASB updates the IFRS for SMEs Accounting Standard through periodic reviews. Amendments issued in September 2023 respond to an urgent matter and are an exception to that process.

The IASB will monitor developments related to the implementation of the Pillar Two model rules to determine when to do further work. Any further work would not necessarily coincide with the next periodic review of the Standard.

Removal of the temporary nature of the exemption in IFRS 6 from the application of paragraphs 11–12 of IAS 8 (IFRS 6)

In September 2023, the IASB agreed to remove, as part of its next volume of Annual Improvements to IFRS Accounting Standards, the temporary nature of the exemption in IFRS 6 Exploration for and Evaluation of Mineral Resources from the application of paragraphs 11–12 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

Credit risk disclosures—Targeted Improvements

This project will aim to explore targeted improvements to the credit risk disclosure requirements in IFRS 7 that have been identified through the Post-implementation Review of IFRS 9—Impairment.

For further details, see Agenda Paper 27B for the May 2024 IASB meeting.

Research project pipeline

Research pipeline projects are projects that the IASB expects to start work on before its next five-yearly agenda consultation. Research pipeline projects arise from agenda consultations, post-implementation reviews and horizon-scanning. The IASB has now started all projects committed to under its Third Agenda Consultation.

Agenda consultation

In September 2025, the IASB decided to revise its approach to the Fourth Agenda Consultation. The IASB decided to:

  1. defer its plans to publish a request for information to 2027, to allow the IASB and the ISSB to conduct concurrent agenda consultations; and
  2. extend the Third Agenda Consultation period until the conclusion of the concurrent agenda consultations in 2028.

In November 2025, the IASB decided on a process for using any capacity that becomes available in the period before the conclusion of the concurrent agenda consultations. Following that process, the IASB will decide whether to add new projects to its work plan as capacity becomes available. At its November 2025 meeting, the IASB also decided to select new projects from the following four topics:

  1. operating segments;
  2. pollutant pricing mechanisms;
  3. hyperinflationary accounting; and
  4. cryptoassets.