20 November 2020

November 2020 IASB Update and IASB–FASB joint meeting published and work plan updated

The November 2020 IASB Update has been published.

The Board met remotely on 18 November, and the topics for discussion were as follows:

    • Work Plan—PIRs and Agenda Consultation
    • Maintenance and consistent application
    • Disclosure Initiative—Subsidiaries that are SMEs
    • Management Commentary
    • Post-implementation Reviews of IFRS 10, IFRS 11 and IFRS 12

    The meeting agenda and agenda papers can be found on the IASB meeting page.

    There was a remote joint IASB–FASB education meeting held on 19 November 2020.

    The topics for discussion are as follows:

    • Goodwill and Impairment
    • Leases other than covid-19
    • Covid-19
    • Supply chain financing

    The meeting agenda and agenda papers can be found on the meeting page. The summary from this meeting is also included in the November 2020 Update.

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