Highlights from the IPSASB December 2020 virtual meeting:
- 00:00 Welcome and introduction
- 00:36 Chair’s meeting overview
- 02:10 Approval of COVID-19: Deferral of Effective dates
- 03:12 Approval of Non-Authoritative Amendments to IPSAS 41, Financial Instruments
- 04:14 Approval of Exposure Draft 74, IPSAS 5, Borrowing Costs, Non-Authoritative Guidance
- 06:02 Approval of Exposure Draft 79, Assets Held for Sale and Discontinued Operations
- 07:20 Natural Resources
- 10:17 Conceptual Framework - Limited Scope update
- 11:12 Measurement
- 17:02 Closing Remarks