16 November 2023
| Project |
Issued |
Last milestone achieved |
Status / Effective Date |
Nov 2023 |
Dec 2023 |
Jan 2024 |
Feb 2024 |
Mar 2024 |
April 2024 |
| Supplier Finance Arrangements |
25/05/23 |
DECA Published 20/07/23 |
01/01/24 |
Board: ECA Adoption package |
Board: DPCS (noting) |
|
|
|
|
| Lack of Exchangeability |
15/08/23 |
FCL published 02/09/21 |
01/01/25 |
Board: PIP |
Preliminary outreach for DECA |
Board: DECA |
DECA Public consultation |
DECA Public consultation |
DECA Public consultation |
| Project |
Issued |
Last milestone achieved |
Status / Effective Date |
Nov 2023 |
Dec 2023 |
Jan 2024 |
Feb 2024 |
Mar 2024 |
April 2024 |
| IASB standard-setting projects |
|
|
|
|
|
|
|
|
|
| Financial Instruments with Characteristics of Equity |
|
ED expected November 2023 |
|
Board: Technical paper |
Board: DCL |
DCL Public consultation |
Board: FCL, FBS, draft DPCS |
|
|
| Narrow-scope amendments |
|
|
|
|
|
|
|
|
|
| Annual Improvements—Volume 11 |
12/09/23 |
DCL published 19/10/23 Comments on ED due 11/12/23 ED feedback Jan 2024 |
|
DCL Public consultation |
FCL, FBS, draft DPCS |
Board: DPCS (noting) |
|
|
|
| PIR |
|
|
|
|
|
|
|
|
|
| Post-implementation Review of IFRS 15 Revenue from Contracts with Customers |
RFI issued 29/06/23 |
FCL published 26/10/23 Complete [RFI feedback Jan 2024] |
|
Board: DPCS (noting) |
|
|
|
|
|
| Project |
Issued |
IFRS Status Next Milestone |
IFRS Status Expected Date |
IFRS Status Last Milestone |
UKEB Status Notes |
| IASB Standard-setting projects |
|
|
|
|
|
| Business Combinations—Disclosures, Goodwill and Impairment |
DP 19/03/20 |
ED |
Q1 2024 |
FCL: 01/21 |
|
| Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures |
ED 26/07/21 |
IFRS Standard |
Q2 2024 |
FCL: 02/22 |
|
| Dynamic Risk Management |
DP 17/04/14 |
ED |
2025 |
- |
|
| Primary Financial Statements |
ED 17/12/19 |
IFRS Standard |
Q2 2024 |
FCL: 09/20 |
|
| Rate-regulated Activities |
ED 28/01/21 |
IFRS Standard |
2025 |
FCL: 07/21 |
|
| IASB Maintenance |
|
|
|
|
|
| Climate-related and Other Uncertainties in the Financial Statements |
|
Decide Project Direction |
Q1 2024 |
|
|
| Provisions—Targeted Improvements |
|
Decide Project Direction |
December 2023 |
|
|
| Amendments to the Classification and Measurement of Financial Instruments |
|
Final Amendment |
H1 2024 |
|
|
| Power Purchase Agreements |
|
Discussion Feedback |
December 2023 |
|
|
| IASB Research and PIRs |
|
|
|
|
|
| Updating the Subsidiaries without Public Accountability: Disclosures Standard |
|
ED |
H1 2024 |
|
After the Subsidiaries without Public Accountability: Disclosures Standard is issued in the Q2 of 2024, the IASB will publish an ED of proposed amendments to that Standard for new or amended disclosure requirements added or amended in other IFRS Accounting Standards after 28 February 2021. |
| Business Combinations under Common Control |
DP |
Decide Project Direction |
November 2023 |
FCL: 08/21 |
|
| Equity Method |
- |
ED |
H2 2024 |
- |
|
| Project |
Start date |
Last milestone achieved |
Target Completion |
Nov 2023 |
Dec 2023 |
Jan 2024 |
Feb 2024 |
Mar 2024 |
April 2024 |
| Quantitative Intangibles Report |
10/22 |
Research Underway |
Q3 2023 |
Board: Update |
|
Board: Draft Report |
Board: Final Report |
|
|
| User Survey Report |
10/22 |
Research Underway |
Q1 2024 |
Board: Update |
|
Board: Draft Report |
Board: Final Report |
|
|
Agenda Paper 6: Appendix A
| Term |
Description |
| DECA |
Draft Endorsement Criteria Assessment |
| DCL |
Draft Comment Letter |
| DP |
Discussion Paper |
| DPCS |
Due Process Compliance Statement |
| ECA |
Endorsement Criteria Assessment |
| ED |
Exposure Draft |
| FBS |
Feedback Statement |
| FCL |
Final Comment Letter |
| IASB |
International Accounting Standards Board |
| PIP |
Project Initiation Plan |
| RFI |
Request for Information |
Dates are indicative only and subject to change. Any queries please contact us at [email protected]