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Agenda Consultation – International Accounting Standards Board

Date recorded:

At its meeting on October 27-29, 2020, the IASB met to discuss its approach to seeking feedback in the Request for Information on:

  1. the strategic direction and balance of the Board’s activities;
  2. the criteria for assessing the priority of financial reporting issues that may be added to the work plan; and
  3. the financial reporting issues that should be given priority.

With respect to (ii), the Board tentatively decided that the Request for Information should:

  1. not ask stakeholders to re-prioritize the Board’s current work plan projects; and
  2. include the following research pipeline and other projects for stakeholders to comment on and, if necessary, re-prioritize: High Inflation—Scope of IAS 29; Pollutant Pricing Mechanisms; Variable and Contingent Consideration; and Post-implementation Review of IFRS 5.

At a future meeting, the Board will discuss the due process steps taken in developing the Request for Information.

Review the IASB Update and podcast on the Board's Web site.

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