The work plan sets out the IFRS Foundation’s projects.
It includes the IASB’s financial accounting projects and the ISSB’s sustainability-related 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.
The work plan 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.
The work plan is usually updated after each IASB, Interpretations Committee or ISSB meeting. Projects can also be updated on an ad hoc basis, usually in conjunction with the publication of a due process document.
* The expected date is an estimate and is subject to change, depending on research findings, stakeholder feedback, board deliberations and due process requirements.
|Type||Project||Next milestone||Expected date*||Open for comment||Related Standards||FOCUS: Accounting||FOCUS: Sustainability||FOCUS: Foundation And Governance||FOCUS: Integrated Reporting|