IASB Work Plan – Projected timetable as at 30 June 2008

The timetable shows the current best estimate of document publication dates.

The effective date of amendments and new standards is usually 6-18 months after publication, although in setting an effective date the Board considers all relevant factors. In appropriate circumstances, early adoption of new standards will be allowed.

Documents currently open to comment can be viewed on the Open to Comment page.

	Last document issued	Estimated publication date					Estimated issuance of final document
	Last document issued	2008 Q3	2008 Q4	2009 H1	2009 H2	2010	Estimated issuance of final document
ACTIVE AGENDA
New standards and major projects
Common control transactions							TBD
Consolidation [Note 2]			ED		IFRS
Emissions trading schemes [Note 2]					ED	IFRS
Fair value measurement guidance [Note 1]	DP			ED		IFRS
Financial statement presentation [Notes 1,2]		DP				ED	2011
Government grants [Note 3]							TBD
IFRS for private entities	ED			IFRS
Income taxes [Notes 1,2]			ED			IFRS
Insurance contracts	DP				ED		2011
Leases [Notes 1,2]			DP			ED	2011
Liabilities [Note 4]	ED					IFRS
Management commentary	DP		ED		CG
Post-employment benefits(including pensions)	DP				ED		2011
Revenue recognition [Notes 1,2]		DP			ED		2011
Amendments to standards
Annual improvements		ED		IFRS
Earnings per share: treasury stock method (IAS 33) [Note 2]		ED			IFRS
Financial instruments: eligible hedged items (IAS 39)	ED	IFRS
First-time adoption of IFRSs (IFRS 1): additional exemptions		ED			IFRS
Joint ventures	ED			IFRS
Non-current assets held for sale and discontinued operations (IFRS 5) [Note 2]		ED		IFRS
Related party disclosures (IAS 24)	ED		IFRS
Share-based payment: group cash-settled share-based payment transactions (IFRS 2 and IFRIC 11)	ED			IFRS
Conceptual Framework

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IASB Work Plan – Projected timetable as at 30 June 2008

ACTIVE AGENDA