Technology Catalog of Issues and Possible Actions

As part of the IAASB’s Technology Position, ongoing gap analyses are conducted to ensure standards keep pace with technological developments. The findings of these analyses are captured in this Catalog of Issues and Possible Actions.

This living document 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.

The Catalog supports a holistic approach to technology-related developments by informing actions at both the work plan and project levels through:

• Work plan decisions: Helping prioritize current and future workstreams and projects.
• Workstream and project-level actions: Offering insights and potential actions, including those to be explored through further information gathering and outreach.