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
- 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.