Updates to IASB work plan for 2022-2026

At its April meeting, the IASB continued its redeliberations on its work plan for 2022 to 2026, following the third public agenda consultation.

Keywords: Mazars, Thailand, IFRS, IASB

23 June 2022

It discussed in more detail the seven projects that were shortlisted in March to potentially be added to the work plan for the next five years, and decided:

to add a maintenance and consistent application project on climate-related risks;
to launch research projects on:
- intangible assets; and
- the statement of cash flows and related matters;
to create a reserve list of projects that could be added to the work plan if the IASB has the capacity in future;
to add the following projects to the reserve list:
- operating segments; and
- pollutant-pricing mechanisms;
not to add the following projects to its work plan:
- cryptocurrencies and related transactions; and
- going concern disclosures.