In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah summarise the Board’s discussions at the meeting held virtually 27–29 October 2020:
- Work plan changes as a result of covid-19;
- Agenda Consultation;
- Management Commentary;
- Disclosure Initiative—Subsidiaries that are SMEs;
- Equity Method of Accounting; and
- Maintenance and consistent application.
A full summary of the October Board meeting can be found in the IASB Update.
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