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