IASB begins work on its next agenda consultation

The International Accounting Standards Board (IASB) has today discussed its approach to its next agenda consultation, which will shape its technical strategy and work plan from 2027.

Public process

An agenda consultation is a public process whereby stakeholders can help set the IASB’s strategic direction and ensure its priorities meet their needs. This agenda consultation is the fourth carried out by the IASB since its inception.

Focus areas

In the upcoming agenda consultation, the IASB will seek feedback from stakeholders on:

• the strategic direction and balance of its activities;
• the criteria for assessing potential projects to be added to its work plan; and
• the financial statement matters to be prioritised.

Work with the ISSB

For the first time, the IASB’s agenda consultation will explicitly consider connectivity with the International Sustainability Standards Board (ISSB), which was established after the previous agenda consultation. It will describe the core connectivity work necessary to ensure that IFRS Accounting Standards and IFRS Sustainability Disclosure Standards work well together.

Stakeholders will also be asked to indicate the priority of potential joint projects compared with the boards' other activities. The boards will use this feedback when deciding whether to work on these projects.

Next steps

The IASB will engage with its consultative groups and other stakeholders to develop the content for its public consultation. It expects to publish its formal consultation document through a request for information in the fourth quarter of 2025.