September 2020 IASB podcast

30 September 2020

In this episode of the monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover the following highlights from the Board’s discussions at the meeting held virtually on 22 and 23 September 2020:

Management Commentary;
Rate-regulated Activities;
Business Combinations under Common Control;
Extractive Activities; and
Maintenance and consistent application.

A full summary of the September Board meeting can be found in the IASB Update.

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