In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), focus on the Board’s discussions at the meeting held virtually on 22–23 July 2020:
- IBOR Reform and its Effects on Financial Reporting—Phase 2;
- Disclosure Initiative—Accounting Policies;
- Management Commentary;
- Extractive Activities; and
- Maintenance and consistent application.
A full summary of the July Board meeting can be found in the IASB Update.
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