Third Agenda Consultation

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 the Third Agenda Consultation was to gather views on:

• the strategic direction and balance of the IASB’s activities;
• the criteria for assessing the priority of financial reporting issues that could be added to the work plan; and
• new financial reporting issues that could be given priority in the IASB’s work plan.

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 published a feedback statement summarising the feedback on the Request for Information and the IASB’s activities and work plan for 2022 to 2026.