April 2025 IASB podcast
In this episode of the IASB podcast, IASB member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 8-9 April. They cover:
- Business Combinations—Disclosures, Goodwill and Impairment; and
- Climate-related and Other Uncertainties in the Financial Statements.
A full summary of the April 2025 IASB meeting is available in the April 2025 IASB Update.
You can find all our podcasts on our podcast page. They are also available on Spotify, Apple Podcasts and on our YouTube channel.
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Q1 2025 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Committee) podcast is now available.
The Committee’s Chair Bruce Mackenzie and member Lisa Bomba highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 11 March 2025.
The podcast focuses on two agenda decisions at the meeting:
- Guarantees Issued on Obligations of Other Entities; and
- Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38).
You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.
This short video explains how the Committee helps maintain and support consistent application of IFRS Accounting Standards; what happens when the Committee receives an application question; and how it works with the International Accounting Standards Board.
Followable tags
IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
Connecting IFRS Accounting and IFRS Sustainability
Conceptual Framework for Financial Reporting
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures
IAS 1 Presentation of Financial Statements
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
