The work plan includes all projects currently being undertaken by the International Accounting Standards Board (Board), the IFRS Interpretations Committee and the IFRS Foundation. This includes standard-setting and research projects, less extensive projects to maintain IFRS Standards and strategy and governance projects. The Board always seeks public comment on draft IFRS Standards before they become final, and these documents are indicated on the work plan.
Pipeline projects are research projects on which the Board expects to carry out work before the next Agenda Consultation.
When a project is completed it will no longer have content added to it. Projects might be reopened if necessary, but this is rare.