Iasb a todo vapor

Uma das consequências positivas do Covid para contabilidade poderia ser a redução no ritmo de produção de normas. Mas parece que isto não está acontecendo. A Deloitte fez um interessante comparativo entre o planejamento do Iasb, de um mês para cá. Pouca coisa mudou. Ou seja, mais e mais normas. Eis a listagem da empresa de auditoria:

Standard-setting projects

• No changes, but see below for changes not yet reflected in the updated work plan

Maintenance projects

• Changes in accounting policies and estimates — Final amendments are now expected in the fourth quarter of 2020 (previously no date given) 
• Amendments to IFRS 17 'Insurance Contracts' — Final amendments are now expected in June 2020 (previously second half of 2020) 
• Deferred tax related to assets and liabilities arising from a single transaction — The discussion of exposure draft feedback is now expected in June 2020 (previously second quarter of 2020) 
• Disclosure initiative — Accounting policies — The last work plan stated that feedback to the exposure draft would be discussed (no date given); this has now changed to final amendments to be expected in the fourth quarter of 2020 without redeliberations having occurred yet Disclosure initiative — 
• Disclosure review — An exposure draft is now expected in the first half of 2021 (previously second half of 2020) 
• IBOR reform and its effects on financial reporting — Phase 2 — An exposure was published on 9 April 2020; discussion of the feedback received is expected to occur in the third quarter of 2020 
• IFRS 16 and COVID-19 — A project newly added to the work plan; an exposure draft is expected "by 27 April 2020"

Research projects

• Business combinations under common control — A discussion paper is now expected in the third quarter of 2020 (previously second quarter of 2020) 
• Dynamic risk management — Outreach on the core model is now expected in the second half of 2020 (previously second quarter of 2020) 
• Extractive Activities — Research findings will now be discussed in June 2020 (previously second quarter of 2020) 
• Goodwill and impairment — The feedback received on the discussion paper will be discussed in the first half of 2021 (previously second half of 2020) 
• Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 — in the last work plan, the research review was announced for April 2020; this has now been given an entry "fourth quarter of 2020" although the Board will actually discuss the feedback at the upcoming Board meeting

Other projects

• 2020 Agenda Consultation — A request for information is now expected in the first half of 2021 (previously second half of 2020)

Changes not yet reflected in the updated work plan

On 17 April 2020, the Board decided to extend the consultation period by (approximately) three months for the following consultation documents:

• the Exposure Draft General Presentation and Disclosures; 
• the Request for Information Comprehensive Review of the IFRS for SMEs Standard; 
• and the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment.

The above is a faithful comparison of the IASB work plan at 27 March 2020 and at 18 April 2020. For access to the current IASB work plan at any time, please click here.