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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.

Related Topics

Related Meeting Notes


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