November 2020 IASB podcast
24 November 2020
In this episode of the monthly IASB podcast, Hans Hoogervorst
and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board
(Board) respectively, talk about the Board’s discussions at the meetings held
virtually on 18 and 19 November 2020:
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joint education session with the Financial Accounting Standards Board (FASB);
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Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interest in Other Entities;
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Management Commentary;
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Subsidiaries that are SMEs; and
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a maintenance and consistent application issue related to IAS 12 Income Taxes.
A full summary of the November Board and joint IASB-FASB meetings can be found in the
IASB Update.
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