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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.

    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.