Technology Catalog of Issues and Possible Actions
As part of the IAASB’s Technology Position, the IAASB conducts ongoing gap analyses to help ensure its standards keep pace with technological developments. The findings are captured in the Catalog of Issues and Possible Actions.
Explore the Technology Catalog online through our new interactive digital experience, designed to make it easier to navigate the technology-related developments the IAASB is monitoring and how they are being considered across our work. Users can explore and filter technology topics, view interactive summaries, and identify issues and possible actions relevant to different areas of the IAASB’s work.
Explore the Digital Technology Catalog Here
The Catalog is also available as a downloadable PDF on this page.
The Catalog serves as the IAASB’s cross-functional repository for technology-related issues, drawing on stakeholder feedback, outreach activities, and other inputs. It is updated at least semi-annually, or more frequently as needed.
It supports a holistic approach to technology-related developments by informing action at both the work plan and project levels:
- Work plan decisions: Helping prioritize current and future workstreams and projects.
- Workstream and project-level actions: Providing insights into possible actions, including areas for further information gathering and outreach.
