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IASB Work Plan Update

In June, the International Accounting Standards Board (‘IASB’) was once again busy, with the publication of amendments to IAS 1, the standard IAS 19R and the fourth annual improvements exposure draft (after a pause in 2010).

03/11/2011

Keywords: Thailand, IFRS, International Accounting Standards Board, IASB, IFRIC

The ISAB has updated its work plan and issued a forecast timetable for the publication of the documents relating to a number of current projects:

  • Revenue recognition: the new exposure draft  is expected during Q4 2011;
  • Hedge accounting: the “Review draft” is expected to be published in November, with a view to the publication of the final standard in the first half of 2012;
  • Leases: the new exposure draft is expected in the first half of 2012;
  • Annual improvements 2010-2012: the exposure draft is scheduled for December;
  • IFRIC 20: the interpretation should be published in mid-October.

The IASB work plan updated at 30 September 2011 can be accessed at www.ifrs.org

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