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28 March 2024
Project
Issued
Last milestone achieved
Status / Effective Date
Mar 2024
Apr 2024
May 2024
Jun 2024
Jul 2024
Aug 2024
Primary Financial Statements
Expected in 04/24
FCL: 09/20
Board: PIP
Project
Issued
Last milestone achieved
Status / Effective Date
Mar 2024
Apr 2024
May 2024
Jun 2024
Jul 2024
Aug 2024
Lack of Exchangeability
15/08/23
DECA published 05/02/24
01/01/25
DECA Public consultation
DECA Public consultation
Board: ECA Adoption package
Board: DPCS
28 March 2024
Project
Issued
Last milestone achieved
Status / Effective Date
Mar 2024
Apr 2024
May 2024
Jun 2024
Jul 2024
Sep 2024
Financial Instruments with Characteristics of Equity
ED 29/11/2023
DCL published 07/02/24
Comments on ED due 29 March 2024
Board: FCL, FBS, draft DPCS
Board: DPCS (noting)
Project
Issued
Last milestone achieved
Status / Effective Date
Mar 2024
Apr 2024
May 2024
Jun 2024
Jul 2024
Sep 2024
Business Combinations—Disclosures, Goodwill and Impairment
ED 14/03/24
FCL on Mar-2020 Discussion Paper
Comments on ED due 15 July 2024
Board: PIP
Board: Technical Paper
Board: DCL
Board: FCL, FBS, draft DPCS
Board: DPCS (noting)
28 March 2024
Project
Issued
Next Milestone
Expected Date
Last Milestone
Notes
Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
ED 26/07/21
IFRS Standard
May 2024
FCL: 02/22
Dynamic Risk Management
DP 17/04/14
ED
H1 2025
–
Equity Method
–
ED
H2 2024
–
Project
Issued
Next Milestone
Expected Date
Last Milestone
Notes
Rate-regulated Activities
ED 28/01/21
IFRS Standard
2025
FCL: 07/21
Annual Improvements
ED 12/09/23
IFRS Standard
Q3 2024
FCL: 12/23
Climate-related and Other Uncertainties in the Financial Statements
Decide Project Direction
April 2024
Provisions—Targeted Improvements
ED
H2 2024
Amendments to the Classification and Measurement of Financial Instruments
Final Amendment
May 2024
Power Purchase Agreements
ED
May 2024
Updating the Subsidiaries without Public Accountability: Disclosures Standard
ED
Q3 2024
After the Subsidiaries without Public Accountability: Disclosures Standard is issued in May 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.
(As explained in the UKEB's (Draft) Regulatory Strategy 2024/25)
28 March 2024
Project
Issued
Next Milestone
Expected Date
Last Milestone
Notes
Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
ED
Q3 2024
28 March 2024
Project
Start date
Last milestone achieved
Target Completion
Mar 2024
Apr 2024
May 2024
Jun 2024
Jul 2024
Aug 2024
Quantitative Intangibles Report
10/22
Research Underway
Q1 2024
Board: Final Report
User Survey Report
10/22
Research Underway
Q1 2024
Board: Final Report
Dates are indicative only and subject to change. Any queries please contact us at [email protected]
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
TAD
Tentative Agenda Decision