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Project
Issued
Last milestone achieved
Status / Effective Date
Dec 2023
Jan 2024
Feb 2024
Mar 2024
April 2024
May 2024
Supplier Finance Arrangements
25/05/23
DECA Published 20/07/23
01/01/24
Board: DPCS (noting)
Lack of Exchangeability
15/08/23
FCL published 02/09/21
01/01/25
Board: DECA
DECA Public consultation
DECA Public consultation
DECA Public consultation
Board: Update
Project
Issued
Last milestone achieved
Status / Effective Date
Dec 2023
Jan 2024
Feb 2024
Mar 2024
April 2024
May 2024
Financial Instruments with Characteristics of Equity
ED 29/11/2023
PIP 19/10/23
Comments on ED due 29 March 2024
Board: Technical paper
Board: DCL
DCL Public consultation
Board: FCL, FBS, draft DPCS
Board: DPCS (noting)
Project
Issued
Last milestone achieved
Status / Effective Date
Dec 2023
Jan 2024
Feb 2024
Mar 2024
April 2024
May 2024
Annual Improvements—Volume 11
DCL 12/09/23
published 19/10/23
Comments on ED due 11/12/23 ED feedback Q1 2024
Board: FCL, FBS, draft DPCS
Board: DPCS (noting)
Project
Issued
Next Milestone
Expected Date
Last Milestone
Notes
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
Project
Issued
Next Milestone
Expected Date
Last Milestone
Notes
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
Q2 2024
Power Purchase Agreements
Discussion Feedback
December 2023
Project
Issued
Next Milestone
Expected Date
Last Milestone
Notes
Updating the Subsidiaries without Public Accountability: Disclosures Standard
ED
H1 2024
After the Subsidiaries without Public Accountability: Disclosures Standard is issued in Q2 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.
Equity Method
–
ED
H2 2024
–
Project
Start date
Last milestone achieved
Target Completion
Dec 2023
Jan 2024
Feb 2024
Mar 2024
April 2024
May 2024
Quantitative Intangibles Report
10/22
Research Underway
Q1 2024
Board: Draft Report
Board: Final Report
User Survey Report
10/22
Research Underway
Q1 2024
Board: Draft Report
Board: Final Report
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]