IASB Update September 2020
This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretations Committee.
The Board met remotely on 22–23 September 2020.
The topics, in order of discussion, were as follows:
- Maintenance and consistent application (Agenda Paper 12)
- Rate-regulated Activities (Agenda Papers?9–9A)
- Management Commentary (Agenda Paper 15)
- Business Combinations under Common Control (Agenda Paper 23)
- Extractive Activities (Agenda Paper 19)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.