00:00 Welcome and introduction

00:37 Chair’s meeting overview

04:58 Accounting and Reporting on Retirement Benefit Plans

08:25 Revenue

16:20 Closing remarks

Highlights from the IPSASB December 2020 virtual meeting:00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director

Highlights from the IPSASB December 2020 virtual meeting:00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director

Highlights from the IPSASB CAG December 2020 virtual meeting: 00:00     Welcome and introduction00:21     Chair’s summary of the IPSASB CAG meeting07:25     Closing remarks

Highlights from the IPSASB CAG December 2020 virtual meeting: 00:00     Welcome and introduction00:21     Chair’s summary of the IPSASB CAG meeting07:25     Closing remarks

Highlights from the IPSASB December 2020 virtual meeting:00:00     Welcome and introduction00:36     Chair’s meeting overview02:10     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 update11:12     Measurement17:02     Closing Remarks

Highlights from the IPSASB December 2020 virtual meeting:00:00     Welcome and introduction00:36     Chair’s meeting overview02:10     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 update11:12     Measurement17:02     Closing Remarks

Highlights from the IPSASB June 2020 meeting:00:00     Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:39     Chair’s meeting overview: Ian Carruthers, IPSASB Chair03:10     Conceptual Framework-Limited Scope Update and Measurement projects: Ian Carruthers, IPSASB Chair09:25     Update IPSAS 17 and the related Heritage Assets and Infrastructure Assets projects: Ian Carruthers, IPSASB Chair12:49     Closing remarks: Ross Smith, IPSASB Program & Technical Director

Highlights from the IPSASB CAG June 2020 meeting:00:00     Welcome and introduction00:32     Chair’s summary of the IPSASB CAG meeting09:49     Closing remarks

Highlights from the IPSASB CAG June 2020 meeting:00:00     Welcome and introduction00:32     Chair’s summary of the IPSASB CAG meeting09:49     Closing remarks