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In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover the following highlights from the Board’s discussions at the meeting held virtually on 22 and 23 September 2020:

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

A full summary of the September Board meeting can be found in the IASB Update.

You can find all our podcasts on our podcast page, where you can also register to receive alerts when a new podcast becomes available. You may also be interested in our quarterly podcasts that summarise the activities of the IFRS Interpretations Committee; these are available on the same page. The podcasts are also available on your podcast player and on our YouTube channel.