IPSASB Virtual Meeting

June 23 - 26, 2020

Meeting Summary


Agenda Papers


Discussion held on June 26, 2020 (32.3 MB)
00:00 Welcome
04:03 Accounting For Non-Current Assets Held For Sale
1:34:45 Leases
Discussions held June 30, 2020 (24 MB)
00:00 Review of Decisions and Instructions
00:42:57 Program and Technical Director’s Report
Discussions held on June 23, 2020 (27.3 MB)
00:00 Welcome
0:16 Administrative Items
2:39 ED 74 & ED 75, Measurement—Coordination of cross cutting issues
25:10 Conceptual Framework—Limited Scope Update
1:25:00 Replacement cost issue
Discussions held on June 24, 2020 (28.5 MB)
00:00 Welcome
00:19 Measurement
49:50 ED 76, IPSAS 17 Update—Coordination of Cross Cutting Issues
Discussions held on June 25, 2020 (36.1 MB)
00:00 Welcome
0:20 Infrastructure Assets
1:24:40 Heritage
2:05:40 Coordination of Cross Cutting Issues (cont.)
Discussions held on June 4, 2020 (57.5 MB)
00:00 Welcome
2:50 Administrative Items
11:08 Program and Technical Director's Report
49:50 Leases - Initial Review of Strategic Decision BCs
IPSASB June 2020 Meeting Podcast (14.7 MB)
00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director
00:39 Chair’s meeting overview: Ian Carruthers, IPSASB Chair
03:10 Conceptual Framework-Limited Scope Update and Measurement projects: Ian Carruthers, IPSASB Chair
09:25 Update IPSAS 17 and the related Heritage Assets and Infrastructure Assets projects: Ian Carruthers, IPSASB Chair
12:49 Closing remarks: Ross Smith, IPSASB Program & Technical Director

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.