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In March 2021, the International Accounting Standards Board (Board) published the Request for Information Third Agenda Consultation. The Board is asking for stakeholder comments by 27 September 2021.

Responses to this Request for Information will help shape the Board’s thinking when determining how to prioritise its activities and what new projects to add to its work plan for 2022 to 2026.

IASB® Update March 2021

The Board met on 23 March 2021 to discuss proposals to adjust the timetables for some of its published and forthcoming consultation documents.

The Board decided to extend the comment periods for:

  1. the Exposure Draft Regulatory Assets and Regulatory Liabilities—by 30 days to end on 30 July 2021;
  2. the forthcoming exposure draft on the Disclosure Initiative—Targeted Standards-level Review of Disclosures project—from 180 days to 210 days; and
  3. the forthcoming request for information on the Third Agenda Consultation—from 120 days to 180 days.

Eleven of 13 Board members agreed with this decision.

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