In this episode of our 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:
- joint education session with the Financial Accounting Standards Board (FASB);
- Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interest in Other Entities;
- Management Commentary;
- Subsidiaries that are SMEs; and
- 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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