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The work plan sets out the IFRS Foundation’s projects.

It includes the Board’s financial reporting projects at different stages in the standard-setting process—research, standard-setting and maintenance—and highlights the next project milestone. Specific updates on the work plan are listed here.

It also includes the work of the IFRS Interpretations Committee on application questions, the work of the SME Implementation Group (questions and answers), revisions to the IFRS Taxonomy, as well as strategic or cross-cutting projects by the Board or the Foundation’s Trustees.

The work plan is usually updated after each Board or Interpretations Committee meeting. Projects can also be updated on an ad hoc basis, usually in conjunction with the publication of a due process document.

Work plan

Type Project Next milestone Expected date Open for comment Related Standards