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IPSASB Virtual Meeting: September 14-18 and September 22, 2020

Sep 14 - 18, 2020
Virtual Meeting
Additional notes: All Public Gallery Observers will view the September Board meeting through the IPSASB YouTube Live Stream here: https://www.youtube.com/playlist?list=PLyvCWVXDd2WUDCevuLC1rDAPYcb2QbtiO

Meeting Summary

Agenda

Agenda Papers

Minutes

Audio

Discussions held on September 14, 2020

IPSASB Meeting Audio Recording September 14 (94.13 MB)
00:00 Welcome 02:55 Minutes & Communication Activities 47:50 Program and Technical Director's Report 57:39 ED 73, Covid-19: Deferral of Effective Dates 01:05:55 ED 74, Amendments to IPSAS 5, Borrowing Costs 01:47:37 Public Sector Specific Financial Instruments 02:09:52 Leases—IFRS 16 Aligment (ED 75)

Discussions held on September 15, 2020

IPSASB Meeting Audio Recording September 15 (94.24 MB)
00:00 Welcome 02:31 Leases—IFRS 16 Aligment (ED 75) 01:31:18 ED 76 and ED 77, Conceptual Framework - Limited Scope Update and Measurement

Discussions held on September 16, 2020

IPSASB Meeting Audio Recording September 16 (92.54 MB)
00:00 Welcome 00:32 ED 76 and ED 77, Conceptual Framework - Limited Scope Update and Measurement

Discussions held on September 17, 2020

IPSASB Meeting Audio Recording September 17 (92.44 MB)
00:00 Welcome 01:20 ED 79 - Non-current Assets Held for Sale and Discontinued Operations 01:17:52 ED 78, IPSAS 17 Update, Heritage and Infrastructure

Discussions held on September 18, 2020

IPSASB Meeting Audio Recording September 18 (94.88 MB)
00:00 Welcome 00:45 ED 78, IPSAS 17 Update, Heritage and Infrastructure 01:29:40 ED 76 and ED 77, Conceptual Framework - Limited Scope Update and Measurement

Discussions held on September 22, 2020

IPSASB Meeting Audio Recording September 22 (53.04 MB)
00:00 Welcome 00:10 ED 79 ED 79 - Non-current Assets Held for Sale and Discontinued Operations 04:30 ED 74 ED 74, Amendments to IPSAS 5, Borrowing Costs 12:35 Review of Decisions and Instructions 47:45 Natural Resources 01:17:40 Program and Technical Director's Report 01:31:21 Chair Announcement