IASB Activities list

International Accounting Standard Board's Activities list, open issues and those for last few years as well.

Project Summaries are provided for the information and convenience of constituents who wish to follow the IASB's deliberations. All conclusions reported are tentative and may be changed at future IASB meetings. Decisions become final only after completion of a formal ballot to issue an International Financial Reporting Standard, Interpretation, or Exposure Draft.

The IASB has several projects at the moment. In addition, it has identified other topics that it may place on its agenda as resources permit. The pages in this section provide summaries of activities and preliminary views of the Board and/or Advisory Committees. These pages are, by their nature, both a work-in-progress and incomplete. The IASB will always publish a formal exposure draft or other invitation to comment before finalising its position on a particular project.