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Date recorded:

Agenda for the June 2020 IASB meeting

Tuesday 23 June 2020 (13:00-14:45)

  • Maintenance and consistent application
    • Sale of a subsidiary to a customer
    • Accounting policy changes (Introduction and background, possible ways forward, feedback summary)

Wednesday 24 June 2020 (10:00-12:30)

  • Disclosure initiative — Accounting policies
    • Standardised information and information that duplicates the requirements of IFRSs
  • Disclosure initiative — Targeted standards-level review of disclosures
    • Due process steps and permission to begin the balloting process
  • Classification of liabilities as current or non-current
    • Comment letter analysis and recommendation to finalise the amendment
    • Due process and permission to ballot
  • Extractive activities
    • Feedback summary

Thursday 25 June 2020 (11:00-13:00)

    • IBOR reform and the effects on financial reporting — Phase 2
      • Feedback summary
      • Staff analysis and recommendations on the proposals in the exposure draft

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

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