Armand Kotze was a manager with the IAASB, supporting various projects, including the Auditor Reporting Post-Implementation Review and ISA 600 (Revised) on Group Audits. He previously worked in assurance services with Deloitte in South Africa and in the New York office, specializing in the financial services industry and REIT’s.

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