The
IASB has updated its quarterly work plan for 2006 - 2008 adding post-retirement benefits, including pensions, to its latest research agenda. The work plan provides a timetable of when discussion papers, exposure drafts and standards will be published. It covers all projects on the IASB's agenda, including those related to the Memorandum of Understanding with the
FASB with regard to convergence between IFRSs and US GAAP.
The IASB also announced that it will not require the application of new IFRSs under development or major amendments to existing standards before 1 January 2009. The establishment of 2009 as the first date of required implementation of new standards will also provide countries yet to adopt IFRSs with a clear target date for adoption.
Press release
Workplan
© IASB - International Accounting Standards Board
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