Date recorded:

Wednesday 18 November 2020 (9:30-12:45)

IASB only meeting

    • Work plan
      • Post implementation reviews and Agenda consultation
    • Maintenance and consistent application
      • Deferred tax related to assets and liabilities arising from a single transactions (Amendment to IAS 12)
    • Disclosure initiative — Subsidiaries that are SMEs
      • Exceptions to the process for adapting disclosure requirements
      • When to consider disclosure requirements for new and amended IFRSs
      • Omitted topics and specialised activities
    • Management commentary
      • Sweep issues
    • Post implementation review of IFRS 10-12
      • Due process steps undertaken in the first phase

    Thursday 19 November 2020 (12:30-15:20)

    Joint education session with the FASB

    • Welcome and introductions
    • Goodwill and impairment
      • Identifiable intangible assets and the subsequent accounting for goodwill (FASB)
      • Goodwill and impairment (IASB)
    • Leases other than COVID-19
      • ASU 2016-02 Implementation update: Leases (Topic 842)
      • Update on IFRS 16 Leases
    • COVID-19
      • Responding to the COVID-19 crisis
      • FASB response to COVID-19
    • Supply chain financing
      • Supply chain financing
      • Disclosure of supplier finance programs involving trade payables
    • Any other business

    Agenda papers for this meeting are available on the IASB's website: IASB only meeting and joint education session with the FASB.

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