Dec 8 - 11, 2020
Additional notes:
All Meeting dates for December Meeting:
December 1-2
December 8-11
December 15
Public Gallery Observers will view the December meeting through the IPSASB YouTube Page here:
https://www.youtube.com/playlist?list=PLyvCWVXDd2WUDCevuLC1rDAPYcb2QbtiO
Meeting Summary
IPSASB December 2020 Meeting Podcast
IPSASB December 2020 Meeting Podcast
(10.29 MB)
00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director
00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair
02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair
03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair
05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair
12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair
13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director
Agenda
Agenda Papers
Minutes
Audio
Discussions held on December 01, 2020
IPSASB Meeting Audio Recording December 1
(98.37 MB)
00:00 Welcome
00:04:19 PIC Governance Review
00:39:32 CAG Update
00:49:07 Program and Technical Director's Report
01:04:33 ED 77 Measurement
Discussions held on December 02, 2020
IPSASB Meeting Audio Recording December 2
(94.3 MB)
00:00 Welcome
00:01:10 ED 77 Measurement
00:45:54 ED 76 Conceptual Framework – Limited Scope Update
01:28:43 ED 77 Measurement -cont’d
02:14:42 ED 76 Conceptual Framework – Limited Scope Update-cont’d
Discussions held on December 08, 2020
IPSASB Meeting Audio Recording December 8
(94.45 MB)
00:00 Welcome
00:03:47 ED 78, IPSAS 17 Update, Heritage and Infrastructure
01:56:23 ED 75, Leases
Discussions held on December 09, 2020
IPSASB Meeting Audio Recording December 9
(94.38 MB)
00:00 Welcome
00:00:30 ED 75, Leases
00:39:54 Natural Resources
01:39:49 Revenue & Transfer Expenses—ED 70–72
Discussions held on December 10, 2020
IPSASB Meeting Audio Recording December 10
(94.82 MB)
00:00 Welcome
00:01:02 ED 77, Measurement
Discussions held on December 11, 2020
IPSASB Meeting Audio Recording December 11
(69.83 MB)
00:00 Welcome
00:01:37 ED 75, Leases
00:08:08 ED 77 Measurement
00:44:05 ED 76 Conceptual Framework - Limited Scope Update
01:40:53 Mid-Period Work Program Consultation
Discussions held on December 15, 2020
IPSASB Meeting Audio Recording December 15
(91.58 MB)
00:00:00 Welcome
00:03:50 Discussion of ED 77 Measurement
01:19:05 Discussion of ED 76 Conceptual Framework Update
02:05:10 ED 78, IPSAS 17 Update, Heritage and Infrastructure
02:31:21 Program and Technical Director’s Report on Work Program