6 IASB Fourth Agenda Consultation
22 May 2025 Agenda Paper 6
Executive Summary
Project Stage
| IASB | Research / Pipeline | Discussion paper | Redeliberation | Exposure Draft | Redeliberation | Final standard | Post Implementation Review |
|---|---|---|---|---|---|---|---|
| UKEB | Research / Influencing | Research / Influencing | Monitoring | Influencing | Monitoring | Endorsement | Influencing |
Project Type
Influencing
Project Scope
Significant
Purpose of the paper
The purpose of this paper is to inform the Board's initial discussions regarding its approach to influencing the IASB's strategy and approach to the Fourth Agenda Consultation.
Summary of the Issue
The IASB is currently discussing an approach to the Fourth Agenda Consultation with its consultative groups. IASB Agenda Consultations are conducted every five years, and the next consultation will address the IASB work plan for the period 2027–2031.
The IASB staff recommended a similar strategy and approach be taken to that of the previous consultation, but no decision has been taken at the time of writing. The IASB intends to seek feedback from National Standard-setters (NSS) at the July 2025 meeting of the Accounting Standards Advisory Forum (ASAF). A Request for Information (Rfl) for the consultation is expected to be published in Q4 2025.
To inform the Board's initial discussions, the UKEB Secretariat has sought early views from Board Members, UKEB Advisory Group (AG) and Working Group (WG) members and other NSS via meetings and surveys.
Questions for the Board
Potential strategic approaches to the consultation
- Which approach do Board Members consider may result in a more effective IASB work plan? Do Board members have any additional approaches to recommend?
Project Prioritisation
- Do Board Members have any comments on the IASB's draft project prioritisation framework?
Connectivity with the International Sustainability Standards Board (ISSB)
- Do Board Members have any initial views on how the IASB should consider connectivity in its Agenda Consultation?
Carbon constrained economy
- Do Board Members have any comments regarding feedback on the possibility of a climate thematic standard that would address the needs of carbon constrained economies?
General questions
- Do Board Members have any comments regarding: a) the time allocation of different types of projects? b) the IASB's tentative decision not to consult on the existing active and pipeline projects? c) the IASB tentatively deciding to limit the consultation period to 120 days?
Recommendation
None. This paper is for discussion purposes only.
Appendixes
Appendix A Overview of the Third Agenda Consultation and UKEB response Appendix B IASB's tentative list of projects for the Fourth Agenda Consultation
Context and background
IASB status
1The International Accounting Standards Board (IASB) is required, by the IFRS Foundation Constitution[^1] and its Due Process Handbook[^2], to hold a public agenda consultation on its activities at least every five years. The IASB is expected to issue a Request for Information (Rfl) in Q4 2025, which will provide the IASB with stakeholder feedback on: its strategic direction; criteria for assessing priorities; and key financial reporting topics to be considered in its 2027–2031 work plan.
2The IASB's Third Agenda Consultation, which related to its work plan for 2022–2026, was conducted in 2021. Further background information about the Third Agenda Consultation is provided in Appendix A of this paper.
3The IASB held an initial discussion, on an approach proposed by the IASB staff, at its March 2025 meeting[^3]. While no decisions were made, the IASB staff proposed taking a similar approach to the Third Agenda Consultation; that is, including a range of potential topics for stakeholder feedback.
4The IASB staff also proposed including resource 'capacity indicators' to illustrate how many projects the IASB could practically address over the consultation period.
5For the first time, connectivity with the International Sustainability Standards Board (ISSB) will be included in the IASB's consultation. The IASB staff proposed drawing a distinction between 'core' connectivity activities and potential joint IASB-ISSB projects. It was noted that any joint projects would need to be considered as a high priority by both boards before commencement. For the initial list of potential projects please refer to Appendix B of this paper.
6It is expected that the criteria in the IASB's updated prioritisation framework[^4] will be consulted on as part of the Rfl. The framework and criteria within will be used by the IASB to assess when projects are added to the work plan or activated from its pipeline.
7The IASB is currently consulting with its advisory groups and will discuss the approach to the Fourth Agenda Consultation with NSS at ASAF on 7–8 July 2025. Following that meeting, the IASB will begin drafting its Rfl for the consultation.
UKEB status
8In preparation for the IASB's forthcoming Rfl, the UKEB Secretariat has: a) consulted with UKEB AGs, in March and April 2025, for their views on key economic trends and the effectiveness of the IASB's approach to the Third Agenda Consultation, and its progress. b) conducted a short survey of UKEB Board Members regarding their perspective of key economic trends, the effectiveness of the Third Agenda Consultation and their initial views on the IASB's proposed approach to the Fourth Agenda Consultation. We received 8 completed responses. c) conducted a survey of UKEB AG and WG members asking similar questions but with additional contextual detail. We received 16 completed responses.
9At the April 2025 International Forum of Accounting Standard Setters (IFASS) meeting, the UKEB Technical Director participated in a panel discussion on the IASB's proposed approach to its Fourth Agenda Consultation[^5].
Initial UKEB stakeholder feedback
10This paper summarises initial stakeholder feedback received from Board Members, AG and WG members and other NSS. It is provided to inform the Board's discussions on an approach to influence the IASB's Fourth Agenda Consultation.
11The terms[^6] set out in the table below have been aligned with those used by the IASB to describe the extent of stakeholder feedback, and are used throughout this section of the paper:
| Term | Extent of response among respondents |
|---|---|
| Almost all | All except a very small minority |
| Most | A large majority, with more than a few exceptions |
| Many | A small majority or large minority |
| Some | A small minority, but more than a few |
| A few | A very small minority |
Emergence of major economic trends and impacts on IFRS
Context
12Based on the recent history of accounting standard setting, the average duration of a major new standard project (e.g. IFRS 9, IFRS 15 and IFRS 16), from research to implementation, ranges from 7–10 years. The length of time taken to complete the IFRS 17 project was an anomaly. Given the length of time it takes to develop a major standard, when looking at the emergence of major economic trends the medium term needs to be considered. For example, if Pollutant Pricing Mechanisms (PPMs) are a significant accounting issue in 2–5 years' time, then a project may need to be considered for inclusion in the IASB's next work plan.
13Stakeholders were asked to identify potential major emerging economic trends (with a significant impact on global capital markets), their potential timeframe and whether IFRS should address these trends. Best approaches were considered for each trend in terms of narrow-scope amendments to specific standards; new transaction-specific standards (e.g. crypto assets or carbon credits) or a cross-cutting approach potentially impacting multiple IFRS; or, finally, whether no changes are required.
Initial UKEB stakeholder feedback
Major emerging economic trends
14Stakeholders identified the following five emerging economic trends: a) Sustainability. including emissions trading, transitioning to a carbon-constrained economy, responsible supply chains and net zero commitments. b) Geopolitical risk: including regionalisation, conflict, ageing populations and the approach to standard setting: principles-based v rules-based. c) Volatility in financial markets: including interest/discount rates, fair values/prices and regulation/monetary policy. d) Technology advances: including artificial intelligence, crypto assets, intangible assets and the speed of change. e) Deregulation: the push towards growth and reducing regulation, e.g. EU CSRD revisions, government requiring regulators to promote economic growth.
15It was also noted that, the increasing prevalence of governmental and non-governmental intervention in standard setting may also be an emerging trend. UKEB Members and members of the Preparer Advisory Group noted that not all trends necessarily required a financial reporting standard-setting response.
Timing of potential impacts on accounting standard setting
16Many stakeholders considered that sustainability, geopolitical risks and advances in technology would impact standard-setting over a two-to-five-year time horizon.
17Many also considered that impacts from deregulation and volatility in financial markets were likely to occur over the longer term, that is after more than five years.
Most appropriate approach for IFRS
18Many UKEB Members considered that advances in technology and sustainability related-matters would require a cross-cutting standard setting approach i.e. potentially impacting multiple IFRS.
Third Agenda Consultation: lessons learnt
Context
19UKEB stakeholders were asked to comment on the IASB's strategy and the effectiveness of the approach. They were also asked to highlight any lessons learned which could help improve the next consultation.
Initial UKEB stakeholder feedback
20There was no clear consensus in relation to the strategy or approach from stakeholders. However, some AG and WG members expressed frustration at the slow progress in completing projects on the work plan.
21In relation to lessons learnt from the approach taken for the Third Agenda Consultation, most stakeholders noted: a) Twenty-two topics in an Rfl was too broad and had diffused stakeholder feedback as some focused on the list rather than the strategy. A few respondents considered that a long list of potential high priority topics was still the most appropriate way for both stakeholders and the IASB to identify priorities on a global basis. b) Limited IASB resources had not been adequately reflected in the Third Agenda Consultation Rfl. Stakeholders considered that this had contributed to limited progress on projects on the work plan. Some respondents suggested that the IASB should be more realistic about its available resources and the capacity of stakeholders to engage with its work plan.
Potential strategic approaches to the Fourth Agenda Consultation
22Based on this initial feedback, stakeholders were asked if an alternative approach may improve the efficiency and effectiveness of the consultation process. Stakeholders considered two alternative approaches which were intended to enable the IASB to take a 'top down' approach and focus on capacity and delivery of a limited number of the strategic projects.
23These alternatives could, potentially, be considered by the UKEB in its response to the IASB on the Fourth Agenda Consultation.
Alternative approaches for the Fourth Agenda Consultation
Alternative 'A'
24This alternative suggests that the IASB considers separating the consultation between: a) projects most likely to have a significant impact on capital markets and for which there were sufficient resources available, consulted on a five yearly basis; and b) shorter-term, smaller scale or time-sensitive projects, consulted on a lighter touch basis, but more frequently.
25This approach would enable the IASB to take a 'top down' strategic approach. Principles-based solutions could be developed for long-term projects while stakeholder concerns would be addressed by shorter term, narrow-scope amendments made in a reasonable timeframe.
Alternative 'B'
26This alternative is similar to Alternative 'A' and suggests that the IASB consider: a) only projects in the five yearly consultation most likely to have a significant impact on capital markets and for which there were sufficient resources available: but then, b) using the IASB project prioritisation criteria to determine whether, and when, time-sensitive and smaller scale projects should be added to the IASB's work plan. That is, these projects would not be included in the five yearly agenda consultation, or a separate stakeholder consultation as proposed in Alternative A. Instead, the IASB would make its decision and communicate it to stakeholders.
27The diagram below illustrates and compares the two alternatives proposed.
Initial UKEB stakeholder feedback - Alternative A
28A majority of UKEB Members supported focusing the consultation either on fewer, more strategic projects, or retaining the current approach but increasing the focus on strategic projects in the consultation. Few considered that repeating the same approach, as that taken for the Third Agenda Consultation, would be appropriate.
29Most AG and WG respondents considered this alternative would improve the effectiveness of the consultation. They also noted reservations regarding the due process burden of dual consultations for the resource-constrained IASB.
30Academic Advisory Group (AAG) members noted that one of the advantages of this alternative would be more timely focus and greater transparency on short-term issues, as these topics were not always consulted on by the IASB. However, they also noted a key disadvantage would be the additional complexity and process burden for the IASB and stakeholders of dual consultations.
Initial UKEB stakeholder feedback- Alternative B
31In discussion with other NSS, it was considered that this alternative had merit but that, to be effective, the IASB would need to provide an appropriate level of transparency and rigour over how the technical and operational prioritisation criteria (refer next section) had been applied in practice.
32If the Board wish to obtain further stakeholder comments on this alternative, the Secretariat will discuss it further with the UKEB AGs at the round of June 2025 meetings.
Question for the Board
- Which approach do Board Members consider may result in a more effective IASB work plan? Do Board Members have any additional approaches to recommend?
Project Prioritisation
Context
33The IASB last discussed the draft prioritisation framework at its 29 January 2025 meeting[^7]. It intends to use this approach to determine the projects to be added to the work plan, when pipeline projects start, and which projects should be retired.
34The IASB has indicated that the prioritisation framework will be included in the Rfl for consultation. The diagram below illustrates the prioritisation criteria for all projects.
IASB technical criteria
35The table below provides a description of the draft technical criteria the IASB is tentatively considering for adding technical projects to the workplan.
| Criterion | Description |
|---|---|
| Pervasiveness | A large number of entities are (expected to be) affected. Included are considerations about jurisdictions, industries and entities affected. |
| Effects | Expected financial reporting benefits exceed costs – importance primarily based on investor needs, while also considering preparer costs. |
| Feasibility | Of standard-setting, given standard-setting investment required. |
| Strategic priority | e.g. maintaining principles-based nature of IFRS, convergence with US GAAP, connectivity with ISSB, digital reporting, understandability of IFRS. |
IASB operational criteria
36The table below provides a description of the draft operational criteria the IASB is tentatively considering for adding operational projects to the workplan.
| Criterion | Description |
|---|---|
| Time-sensitivity | Urgency of need for a solution, which might be linked to pervasiveness and effects technical considerations. |
| Synergies | With other projects, including relevant research being performed by national standard-setters. |
| Capacity | IASB and stakeholder capacity. Including the balance between new standards, major amendments and maintenance and consistent application. |
37The draft operational criteria were used at the IASB's January 2025 meeting[^8], when the IASB considered whether to move the reserve list project on PPMs to the active project list. The outcome was that the IASB decided to defer the decision to the Fourth Agenda Consultation.
38The UKEB Secretariat observed that application of the framework appears to be relatively subjective and may require further refinement if it is to be used in the way the IASB envisages. For example, during the January 2025 pilot the IASB appeared to give significant weighting to the current pervasiveness of the issue rather than the anticipated increasing pervasiveness over the short to medium term, as highlighted in IASB horizon-scanning. The key factor in the IASB's decision appeared to be that other projects would have to be paused, slowed or retired due to resource constraints.
39The UKEB Secretariat considers that the following aspects would provide clarity to the application of the criteria: a) whether there are relative weightings or a particular sequence for the criteria; b) how pervasiveness should be defined and determined at an international level; c) how transparent the application of the criteria should be for stakeholders; d) the basis and stage at which projects should be reassessed; and, e) how wider economic impacts, in addition to costs and benefits, of new requirements should be considered.
Initial UKEB stakeholder feedback
40AAG members considered the draft criteria and noted several issues regarding the clarity of the descriptions, the lack of relative weighting of the categories, and the rigour with which the process may be applied. Investor Advisory Group members also recommended that the IASB consider weighting the criteria towards those with significant impacts on global capital markets.
41The UKEB Secretariat intends to discuss the criteria with the other UKEB AGs at their June meetings and will feed back their views to the Board.
Question for the Board
- Do Board Members have any comments on the IASB's draft project prioritisation framework?
Connectivity with the International Sustainability Standards Board (ISSB)
Context
42One of the major changes since the previous Agenda Consultation has been the establishment of the ISSB. Three potential IASB-ISSB joint projects were mentioned in the March 2025 IASB staff papers. These were: a) a conceptual framework addressing connected reporting and clarifying boundaries between different general purpose financial reports; b) integration in reporting; and c) a project on materiality.
43UKEB stakeholders were asked to indicate the importance of these potential projects to capital markets, the priority to users, and the potential timing of when these may impact accounting standards.
Initial UKEB stakeholder feedback
44The only project considered by stakeholders to be of high importance to capital markets, and a high priority for users, with an impact in the near term of within 2–5 years, was a project on materiality. Members of the Accounting Firms and Institutes Advisory Group (AFIAG) noted that connectivity was of significant interest to them.
Question for the Board
- Do Board Members have any initial views on how the IASB should consider connectivity in its Agenda Consultation?
Carbon constrained economy
Context
45One of the potential major emerging economic trends identified is sustainability, and the transition to a carbon constrained economy. Stakeholders were asked when, and to what extent, a carbon constrained economy may impact IFRS Accounting Standards and to comment on the IASB's current approach to climate-related risks and opportunities. In addition, stakeholders were asked to consider if the IASB should consider a strategic climate-related thematic standard as opposed to further narrow-scope amendments as and when issues arise.
46A climate-related thematic standard could potentially cater for climate-related matters in a similar way to how IFRS 17 Insurance Contracts caters for insurance related contracts. For example, a thematic standard could consolidate or map the recent climate-related narrow-scope amendments and enable a more principles-based approach to this area of accounting.
Initial UKEB stakeholder feedback
Timing and impacts
47Approximately half of respondents thought the impact would fall within the next work plan period, but the remainder thought it was either further away or would be unlikely to have an impact on IFRS Accounting Standards.
48Stakeholders who did not consider that this issue would have a significant impact suggested that: a) existing accounting standards were sufficient; b) potential delays to net zero targets reduced the immediacy of the issue; or c) the issues were not necessarily addressable by the IASB e.g. they related to regulatory compliance.
49In relation to the extent of the impact on IFRS Accounting Standards, a few stakeholders considered it would have a high impact; some thought a low impact, but many considered it was likely to cause a medium impact.
A climate thematic standard
50Regarding the IASB's approach to climate-related risks and opportunities, members of the UKEB AGs and WGs responded:
| IASB approaches | UKEB Advisory and Working Group views |
|---|---|
| Continue with multiple narrow-scope amendments | 33.3% |
| Consider a climate-related thematic accounting standard | 33.3% |
| Alternative approaches: • focus on application issues as they arise; or • take limited action until practice has developed | 33.3% |
Question for the Board
- Do Board Members have any comments regarding feedback on the possibility of a climate thematic standard that would address the needs of carbon constrained economies?
General questions
Relative IASB time allocation
Context
51Stakeholders considered the relative time allocation for different IASB activities based on the proposal in the Third Agenda Consultation and considered if these should be adjusted. It was acknowledged that connectivity with the ISSB would be a new activity for the IASB in the Fourth Agenda Consultation.
52The percentages given in the Third Agenda Consultation Rfl are shown in the table below. The IASB did not intend these percentages to add to 100%.
| IASB activity | Third Agenda Consultation Rfl proposal |
|---|---|
| New accounting standards and major amendments | 40–45% |
| Stakeholder engagement | 20–25% |
| Maintenance and consistent application of the accounting standards | 15–20% |
| IFRS for SMEs | 5% |
| Digital financial reporting | 5% |
| Understandability and accessibility | 5% |
53The Secretariat's initial assessment of IASB agenda meeting time, 2020–2024, is that approximately 55% was dedicated to standard-setting projects, 15% to research projects, 15% to maintenance and consistent application of the accounting standards, and 9% to IFRS for SMEs.
Initial UKEB stakeholder feedback
54Almost all stakeholders noted the importance of allocating time to connectivity with ISSB Standards.
55While most stakeholders considered that no changes were required to the proportion of time allocated to digital financial reporting, IFRS for SMEs, understandability and accessibility, and stakeholder engagement activities, there was no clear consensus in relation to changes in the other areas. However, few considered that the same overall profile would be appropriate for the Fourth Agenda Consultation.
56AAG members noted the importance of time dedicated to IFRS for SMEs but in contrast, AFIAG members noted significant IASB time had already been dedicated to refreshing IFRS for SMEs. In addition, AAG members questioned whether the IASB was the most appropriate body to continue to develop these standards.
Scope of projects included in the consultation
57Stakeholders were asked whether they agreed with the tentative IASB decision that the Rfl would exclude active projects, and those projects in the IASB project pipeline, from the Fourth Agenda Consultation.
Initial UKEB stakeholder feedback
58Many stakeholders considered that the IASB should consult on all projects, regardless of status. However, some agreed that projects consulted on in an earlier Agenda Consultation should be excluded.
59AFIAG members noted that the IASB should reconsider excluding some projects from its workplan due to the rapidly changing business environment and its impact on IFRS Accounting Standards. However, if active projects were excluded from the consultation, they suggested that the IASB should focus on ensuring these projects are completed by 2031.
Consultation period
60Stakeholders were asked whether they agreed with the tentative IASB decision that the Rfl comment period be 120 days, which is consistent with the IASB's Due Process Handbook. The previous agenda consultation had a 180-day comment period.
Initial UKEB stakeholder feedback
61Stakeholder views were split on this, with a similar proportion of respondents suggesting a 180-day comment period or a 120-day comment period. A few suggested 90 days may be sufficient.
Question for the Board
- Do Board Members have any comments regarding a) the time allocation of different types of projects? b) the IASB's tentative decision not to consult on the existing active and pipeline projects? c) the IASB tentatively deciding to limit the consultation period to 120 days?
Next Steps
IASB
62The IASB intends to discuss the Fourth Agenda Consultation approach and proposed projects with IFRS Foundation consultative groups, culminating in a discussion at the July Accounting Standards Advisory Forum (ASAF) meeting. The IASB staff's proposed project plan[^9] is shown below.
UKEB Secretariat
63The Secretariat intends to hold further discussions about the IASB's potential approach, and UK perspectives on it, with the UKEB AGs at their meetings in June 2025.
64In advance of the July 2025 ASAF meeting, there will be a further discussion, at a future meeting, on the UKEB's approach to the Fourth Agenda Consultation which will include feedback from the UKEB AGs.
65A draft Project Initiation Plan will be presented to the Board for approval to coincide with the expected timing of the publication of the IASB's Rfl in Q4 2025.
Appendix A: Overview of the Third Agenda Consultation and UKEB response
IASB Request for Information (Rfl)
A1The IASB published its Rfl in March 2021, with a 180-day comment period closing in September 2021. There was a change of IASB Chair during the Rfl comment period.
A2In the Rfl, the IASB sought feedback on: a) The strategic direction and balance of its activities. b) The criteria for assessing the priority of financial reporting issues. c) The priority of financial reporting issues that could be added to the work plan.
A3Regarding strategic balance and direction, the Rfl asked stakeholders if the IASB should increase, leave unchanged or decrease its current level of focus on each activity. It also made the point that increasing the resources allocated to one activity would mean fewer resources would be available for other activities.
A4The IASB consulted on 22 financial reporting issues that it suggested could be addressed in a potential project. The list of projects was:
| Project name | Project name |
|---|---|
| Borrowing costs | Climate-related risks |
| Commodity transactions | Cryptocurrencies and related transactions |
| Discontinued operations and disposal groups | Discount rates |
| Employee benefits | Expenses – Inventory and cost of sales |
| Foreign currencies | Going concern |
| Government grants | Income taxes |
| Inflation | Intangible assets |
| Project name | Project name |
|---|---|
| Interim financial reporting | Negative interest rates |
| Operating segments | Other comprehensive income |
| Pollutant pricing mechanisms | Separate financial statements |
| Statement of cash flows and related matters | Variable and contingent consideration |
UKEB response to IASB Third Agenda Consultation Rfl
A5In the UKEB's Final Comment Letter (FCL)[^10] in response to the Third Agenda Consultation Rfl, three projects were recommended as high priorities from a UK perspective. These were: a) Intangible Assets (including crypto assets and pollutant pricing mechanisms). b) Climate-related Risks. c) Statement of Cash Flows and Related Matters.
A6The UKEB suggested that the IASB: reallocated resource to ensure that it had flexibility for coordination with the ISSB; increased its focus on digital financial reporting; and, added a structured and cohesive approach to research to its work on standards development, and potentially collaborating with NSS on research.
A7The FCL also suggested that resource could be made available by pausing the second comprehensive review of IFRS for SMEs, pausing the Management Commentary project and rationalising the Extractive Activities project.
A8The UKEB FCL also suggested that the IASB applied a thematic approach where projects impact multiple standards, whereby amendments to all relevant standards are addressed as part of the same project and have an overarching objective.
IASB outcome
A9After analysing the feedback received on its Rfl, the IASB decided to leave its current level of focus on its main activities largely unchanged.
A10The IASB also decided to continue working on all the projects that were currently on its work plan at the time. It also decided to shortlist[^11] seven projects to add to the work plan: a) Climate-related Risks in the Financial Statements*. b) Cryptocurrencies and Related Transactions. c) Going Concern Disclosures. d) Intangible Assets*. e) Operating Segments. f) Pollutant Pricing Mechanisms. g) Statement of Cash Flows and Related Matters*.
A11The asterisked projects in the previous paragraph were added to the research/maintenance project pipeline at the April 2022 IASB meeting. Operating Segments and Pollutant Pricing Mechanisms were added to the reserve list in April 2022.
A12A decision was made not to add projects on Going Concern Disclosures or Cryptocurrencies and Related Transactions to the work plan.
A13The IASB commenced work on Climate-related Risks and Other Uncertainties in the Financial Statements in 2023 and it commenced work on Intangible Assets and the Statement of Cash Flows and Related Matters in 2024. All three projects were recommended as high priorities in the UKEB response are still ongoing. Intangible Assets and the Statement of Cash Flows and Related Matters projects are at a relatively early stage.
A14Many respondents to the Third Agenda Consultation Rfl said the IASB should be flexible to changes in financial reporting priorities and should set aside capacity to respond to emerging issues promptly. The IASB confirmed that it had set aside capacity for the 2022–2026 period to undertake some time-sensitive projects that may arise after the Third Agenda Consultation, such as projects resulting from post-implementation reviews.
Appendix B: IASB's tentative list of projects for the Fourth Agenda Consultation
B1The tables below show the tentative list of potential projects the IASB expects to be included in the Rfl.
Content of the RFI: project prioritisation—IASB projects
| Source | Tentative list of potential IASB projects* |
|---|---|
| Third Agenda Consultation | * Cryptocurrencies and related transactions * Going concern disclosures * Income tax disclosures (Investor demand) * Operating segments (Investor demand) * Pollutant pricing mechanisms |
| Horizon-scanning activities | * Hyperinflationary accounting |
| Cross-cutting | * Collaborative arrangements (PIR of IFRS 10-12, PIR of IFRS 15) * Corporate wrappers (PIR of IFRS 10-12, PIR of IFRS 15, IFRS IC) * Financial guarantee contracts |
| PIR of IFRS 9 | * Accounting for interests in other entities |
| PIR of IFRS 10, 11 and 12 | * Revenue from contracts with customers |
| PIR of IFRS 15 | * Service concession arrangements |
Content of the RFI: project prioritisation-joint IASB-ISSB projects
| Potential joint IASB-ISSB projects | 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IASB Fourth Agenda Consultation: Initial Discussion Project Stage UKEB UK Endorsement Board IASB Research / Pipeline Discussion paper Redeliberation Exposure Draft Redeliberation Final standard Post Implementation Review UKEB Research / Influencing Research / Influencing Monitoring Influencing Monitoring Endorsement Influencing Project Type Influencing Project Scope Significant Purpose of the paper The purpose of this paper is to inform the Board's initial discussions regarding its approach to influencing the IASB's strategy and approach to the Fourth Agenda Consultation. Summary of the Issue The IASB is currently discussing an approach to the Fourth Agenda Consultation with its consultative groups. IASB Agenda Consultations are conducted every five years, and the next consultation will address the IASB work plan for the period 2027-2031. The IASB staff recommended a similar strategy and approach be taken to that of the previous consultation, but no decision has been taken at the time of writing. The IASB intends to seek feedback from National Standard-setters (NSS) at the July 2025 meeting of the Accounting Standards Advisory Forum (ASAF). A Request for Information (Rfl) for the consultation is expected to be published in Q4 2025. To inform the Board's initial discussions, the UKEB Secretariat has sought early views from Board Members, UKEB Advisory Group (AG) and Working Group (WG) members and other NSS via meetings and surveys. Questions for the Board Potential strategic approaches to the consultation 1. Which approach do Board Members consider may result in a more effective IASB work plan? Do Board members have any additional approaches to recommend? 1