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