Beyond the GAAP no.103 - September 2016
As well as these new long-term projects, the IASB has confirmed that it will publish interpretations on uncertainty over income tax treatments, and on foreign currency transactions and advance consideration. Then it will be time for the Post-implentation Review of the consolidation standards and of IFRS 13.
With no major changes scheduled over the next few years, following the implementation of IFRS 9, IFRS 15 and IFRS 16, the IASB, in the immediate future, will focus on maintenance of standards, through minor amendments, interpretations, annual improvements and decisions by the IFRS IC.