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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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