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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

2008
Q3

2008
Q4

2009
H1

2009
H2

2010

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 entitiesED

IFRS

Income taxes

[Notes 1,2]

ED

IFRS

Insurance contractsDP

ED

2011

Leases

[Notes 1,2]

DP

ED

2011

Liabilities

[Note 4]

ED

IFRS

 

Management commentaryDP

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) EDIFRS

 

First-time adoption of IFRSs (IFRS 1): additional exemptions

 

 

ED

IFRS

Joint venturesED

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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