Date recorded:

Agenda for the September 2020 IASB meeting

Tuesday 22 September 2020 (11:15–13:25)

  • Board work plan update (oral update)
  • Maintenance and consistent application — lease liability in a sale and leaseback
  • Rate-regulated activities
    • Sweep issues
    • Total allowed compensation — regulatory returns on an asset not yet available for use

Wednesday 23 September 2020 (10:00-13:30)

    • Management commentary — status of the practice statement and procedures for issuing management commentary
    • Business combinations under common control — comment period
    • Extractive activities — reserve and resource reporting

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

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