Your feedback is requested to inform the IASB’s Request for Information on the Third Agenda Consultation.
The International Accounting Standards Board (IASB) undertakes a public consultation on its activities and its work plan every five years (agenda consultation). The objective of this agenda consultation is to gather views on:
• the strategic direction and balance of the IASB’s activities;
• the criteria for assessing the priority of financial reporting issues that could be added to the work plan; and
• new financial reporting issues that could be given priority in the IASB’s work plan.
Responses to this Request for Information will help shape the IASB’s thinking when determining how to prioritise its activities and new projects in its work plan for 2022 to 2026.
As part of the AASB’s due process, a formal agenda consultation process is held with stakeholders at least once every five years to identify issues that need resolution.
The AASB will also conduct a domestic Agenda Consultation process during 2021/22. A separate Invitation to Comment will be issued in due course.