IFRS

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The work plan sets out the Board's technical projects, highlighting the next milestone. Such projects include research, standard-setting and maintenance. They also include revisions to the IFRS Taxonomy.

The work plan is usually updated once a month, after the Board meeting. Projects can also be updated on an ad hoc basis, usually as a result of a published document. Print this tab.

Before the Board initiates a project to develop a new IFRS Standard, or make a major amendment to an IFRS Standard, it carries out a research project to gather evidence about whether standard-setting is required. Read about the Board's Research Programme here. Print this tab.

The Board initiates a standard-setting project after it has considered any research it has undertaken on the topic. Such projects involve developing new IFRS Standards or making major amendments to an IFRS Standard. Print this tab.

Maintenance projects address application questions about IFRS Standards. Such projects involve the Board or the IFRS Interpretations Committee developing narrow-scope amendments to, and interpretations of, IFRS Standards. Print this tab.

Other projects include IFRS Taxonomy projects and consultations on strategic or cross-cutting matters, such as agenda priorities, that the Board or IFRS Foundation undertake from time-to-time. Print this tab.

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