Date recorded:

Tuesday 27 October 2020 (10:00–14:45)

  • Board work plan update
    • COVID-19 implications
    • Timing of PIRs of IFRS 9 and IFRS 15
  • Agenda consultation
    • Strategic direction and balance of the Board's activities
    • Criteria for assessing projects to be added to the work plan
    • Approach to the Board's current projects
    • Financial reporting issues to be included in the Request for Information
  • Equity method of accounting

Wednesday 27 October 2020 (10:15-14:10)

    • Taxonomy
    • Maintenance and consistent application
      • IFRIC update
      • Deferred tax related to assets and liabilities arising from a single transactions (Amend to IAS 12)
    • Dynamic risk management
    • Extractive activities
      • Accounting policies developed applying IFRS 6

    Thursday 29 October 2020 (09:30-12:45)

    • Disclosure initiative — Subsidiaries that are SMEs
    • Management commentary

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

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