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Date recorded:

Agenda for the June 2020 IASB meeting

Wednesday 22 July 2020 (10:00-13:00)

  • IBOR reform and the effects on financial reporting
    • Feedback analysis — accounting for qualifying hedges
    • Due process steps and permission for balloting
  • Disclosure initiative — accounting policies: transition and effective date
  • IFRS Taxonomy (oral update)
  • Maintenance and consistent application
    • IFRIC update
    • Lack of exchangeability (Amendments to IAS 21)
  • Extractive activities
    • Applying IAS 16 and IAS 38 to exploration and evaluation expenditures
    • Academic literature review

Thursday 23 July 2020 (10:00-12:30)

    • Management commentary
      • Financial resources
      • Progress
      • Performance and position
      • Management measures and indicators

    Agenda papers for this meeting are available on the IASB's website.

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