The International Accounting Standards Board (IASB) holds a public consultation on its activities and its work plan every five years (agenda consultation). The objective of this agenda consultation was to gather views on:
In March 2021 the IASB published a request for information on the Third Agenda Consultation. The IASB started to discuss the feedback from respondents at its November 2021 meeting. At its April 2022 meeting, the IASB concluded its deliberations on the feedback and decisions about its activities and work plan for 2022 to 2026.
In July 2022 the IASB expects to publish a feedback statement summarising the feedback on the Request for Information and the IASB’s activities and work plan for 2022 to 2026.
The IASB met on 25 April 2022:
The IASB also received an update on some national standard-setters’ strategic consultations.
At its March 2022 meeting, the IASB shortlisted seven projects for discussion at a future meeting. At its April 2022 meeting, the IASB considered further those shortlisted projects and decided:
All 10 IASB members agreed with this decision.
The IASB discussed due process comments made by respondents to the Request for Information. The IASB was not asked to make any decisions. The respondents’ comments and the staff’s observations will be communicated to the Due Process Oversight Committee of the IFRS Foundation Trustees.