September 2020 IASB Update available and work plan updated

The September 2020 IASB Update has been published.

The Board met remotely on 22–23 September 2020.

The topics, in order of discussion, were as follows:

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

Previous updates are available here.