IFRS Foundation podcasts

29 Jan 2024

IASB Vice-Chair Linda Mezon-Hutter and ISSB Vice-Chair Sue Lloyd share their reflections of the inaugural joint IASB-ISSB technical meeting held on 25 January 2024 in London.

30 Jan 2024

IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions from the January 2024 IASB meeting. The projects discussed are the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Power Purchase Agreements, IFRS 9─classification and measurement and the addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.

29 Feb 2024

IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects: changes to the IASB work plan (00:45); progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38); developments in the Rate-regulated Activities project (08:09); and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard (12:52).

26 Mar 2024

IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions held at the 18-21 March IASB meeting about progress made in the Climate-related and Other Uncertainties in Financial Statements project (01:18); discussions in the Management Commentary project (07:57); and developments in the Power Purchase Agreements project (14:20).

30 Apr 2024

IASB Executive Technical Director Nili Shah is joined by the IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss: Intangible Assets (0:55); Climate-related and Other Uncertainties in the Financial Statements project (4:25); the finalised Agenda Decision on net-zero commitments (6:21); and the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers and IFRS 9—Impairment (11:20).

29 May 2024

IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).

28 Jun 2024

IASB Chair Andreas Barckow and IASB Member Ann Tarca join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases (00:58); Joint IASB-FASB meeting (4:18); Provisions—Targeted Improvements (6:17); Pollutant Pricing Mechanisms (8:26); and Management Commentary (11:32).

01 Aug 2024

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Tadeu Cendon join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (00:43); Rate-regulated Activities project (5:36); and Second Comprehensive Review of the IFRS for SMEs Accounting Standard (10:13).

24 Sep 2024

IASB Chair Andreas Barckow and IASB Member Patrina Buchanan join IASB Executive Technical Director Nili Shah to discuss: Power Purchase Agreements (00:43); Management Commentary (4:39); Statement of Cash Flows and Related Matters (8:00); and Amortised Cost Measurement (10:39).

30 Oct 2024

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity (00:54); Business Combinations—Disclosures, Goodwill and Impairment (03:30); Intangible Assets (07:13); and Power Purchase Agreements (10:50).

01 Feb 2023

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the January 2023 IASB meeting.

28 Feb 2023

Hear about the latest developments in IASB projects from IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the February 2023 IASB podcast.

30 Mar 2023

Hear about the latest developments in IASB projects from IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the March 2023 IASB podcast.

05 May 2023

Hear about the latest developments in IASB projects from IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the April 2023 IASB podcast.

24 May 2023

Hear about the latest developments in IASB projects from IASB Chair Andreas Barckow and Executive Technical Director Nili Shah in the May 2023 IASB podcast.

29 Jun 2023

IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments in our work on Primary Financial Statements, Equity Method, Subsidiaries without Public Accountability, Rate-regulated Activities and the Second Comprehensive Review of the IFRS for SMEs Standard.

01 Aug 2023

Hear about the latest developments in IASB projects from IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the July 2023 IASB podcast.

27 Sep 2023

Hear about the latest developments in IASB projects from IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the September 2023 IASB podcast.

01 Nov 2023

IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the October IASB Update podcast. The projects are: Amendments to IFRS 9—Classification and Measurement; Equity Method; and the Second Comprehensive Review of IFRS for SMEs Accounting Standard.

21 Nov 2023

IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the November IASB Update podcast. The projects are: Business Combinations under Common Control; the Post-implement Review of IFRS 9—Impairment; the Provisions project; and insight into the upcoming Exposure Draft on Financial Instruments with Characteristics of Equity.

19 Dec 2023

IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight key discussions from the IASB meeting which includes an update on the IASB workplan; details on two projects discussed at the board meeting on Management Commentary and Power Purchase Agreements; and a preview of the key developments from the IASB during the first half of 2024.

31 Jan 2022

In this month’s podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include administrative and strategic matters, feedback obtained on recent consultations and further deliberations on the Primary Financial Statements project.

02 Mar 2022

In this month's podcast, IASB Chair Andreas Barckow and Sue Lloyd (Vice-Chair of IASB until 1 March 2022) join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include an update on the Third Agenda Consultation, feedback on recent consultations and further deliberations on the Primary Financial Statements project.

04 Apr 2022

In the March 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in March. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.

05 May 2022

In the April 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in April. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.

07 Jun 2022

In the latest podcast episode, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the May 2022 IASB meeting. Topics include ongoing deliberations, analysis of stakeholder feedback as well as the decisions taken by the IASB.

05 Jul 2022

In the latest podcast episode, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the June 2022 IASB meeting. They include decisions made following the consideration of stakeholder feedback and ongoing deliberations.

01 Aug 2022

In the latest podcast episode, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the July 2022 IASB meeting. They include deliberations, tentative decisions made and stakeholder feedback analyses.

03 Oct 2022

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the September 2022 IASB meeting. They include progress and tentative decisions on topics such as goodwill and impairment, primary financial statements, equity method, extractive activities and our current post-implementation reviews on IFRS 9 and IFRS 15.

26 Oct 2022

In the latest podcast episode, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the October 2022 IASB meeting.

01 Dec 2022

In the latest podcast episode, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the November 2022 IASB meeting.

21 Dec 2022

In this latest podcast, Andreas Barckow, Chair of the IASB, and Nili Shah, Executive Technical Director, give the key highlights of the last International Accounting Standards Board (IASB) meeting in 2022.

29 Jan 2021

International Accounting Standards Board Vice-Chair Sue Lloyd talks about projects discussed at the January 2021 meeting as well as other relevant news and developments. Topics include: feedback received on our consultation paper Exposure Draft General Presentation and Disclosures; decisions made in the Disclosure Initiative—Subsidiaries that are SMEs project; an overview of the Board’s current work plan; the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and the upcoming consultation on Disclosure Initiative—Targeted Standards-level Review of Disclosures.

24 Feb 2021

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.

29 Mar 2021

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in March 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about supporting stakeholders’ engagement with the Board’s consultations by having longer comment periods than usual; stakeholder feedback on the Goodwill and Impairment project; decisions taken in the Primary Financial Statements project; and developments in the Equity Method research project.

04 May 2021

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held virtually on 27 and 28 April 2021, including updates from the Financial Instruments with Characteristics of Equity, Goodwill and Impairment, Primary Financial Statements and Dynamic Risk Management projects.

02 Jun 2021

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in May: decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Standard and Financial Instruments with Characteristics of Equity projects; discussions on feedback received on the Board’s Goodwill and Impairment and Lease Liability projects; updates on the Dynamic Risk Management project; and a new question that has arisen on IFRS 17 Insurance Contracts.

29 Jun 2021

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in June: decisions taken regarding scope in the Primary Financial Statements and Goodwill and Impairments projects, and the addition of narrow-scope amendment projects to the Board’s workplan (including one relating to the initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments). It is also the last episode with Hans, who steps down as Chair on 30 June 2021. He shares some reflections on his 10 years at the helm.

30 Jul 2021

New International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the meeting held in July 2021 including decisions taken regarding changes to the Board’s preliminary views in the Primary Financial Statements project, ongoing re-deliberations relating to Goodwill and Impairment, and updates on the post-implementation reviews of IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.

30 Sep 2021

International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in September 2021. Projects discussed during the meeting include Extractive Activities, Financial Instruments with Characteristics of Equity, Dynamic Risk Management, Primary Financial Statements and Goodwill and Impairment. Andreas and Sue also touch on the recent World Standard-setters Conference and the IFRS Foundation Trustees’ work on a proposed International Sustainability Standard Board to operate alongside the IASB.

05 Nov 2021

International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in October 2021. Projects discussed during the meeting include Primary Financial Statements, Goodwill and Impairment, Rate-regulated Activities, IFRS 17 Insurance Contracts and the Equity Method project, among others.

29 Nov 2021

International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in November 2021. Topics covered include feedback on the Board’s Third Agenda Consultation and updates to the Goodwill and Impairment, Primary Financial Statements and IFRS for SMEs projects, among others.

20 Dec 2021

In the December episode of the IASB Update podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd reflect on some of their highlights from 2021 and update listeners on the projects on Primary Financial Statements, Rate-regulated Activities and Financial Instruments with the Characteristics of Equity, among other topics.

29 May 2020

In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.

31 Oct 2020

In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah cover work plan changes, the upcoming Agenda Consultation and technical topics that include Subsidiaries that are SMEs, Management Commentary and the Equity Method of Accounting.

24 Mar 2020

International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: IFRS 17 and the extension of its effective date; the objectives of the Management Commentary project; and principles relevant to Rate-regulated Activities.

30 Jun 2020

In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Disclosure Initiative projects, among others, and bid farewell to two long-serving Board members.

31 Jan 2020

International Accounting Standards Board (Board) Vice-Chair Sue Lloyd and Board member Nick Anderson look at the topics discussed at the January 2020 Board meeting. Projects covered in this podcast include: Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Pension Benefits the Depend on Asset Returns, amendments to the insurance contracts Standard, IFRS 17, IBOR Reform, Business Combinations Under Common Control, Disclosures Initiatives and the recently published Request for Information on the IFRS for SMEs Standard.

21 Dec 2020

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd talk about the Board’s discussions on the recent consultations on Primary Financial Statements and the IFRS for SMEs Standard. They also focus on the approval of agenda decision Supply Chain Financing Arrangements—Reverse Factoring, updates on the Subsidiaries that are SMEs and Financial Instruments with Characteristics of Equity projects and plans for the Post-implementation Review of the classification and measurement requirements in IFRS 9.

30 Apr 2020

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd focus on the Board’s discussions around the effects of covid-19 on our stakeholders and our work plan at a supplementary meeting held remotely on Friday 17 April 2020.

30 Sep 2020

In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover Management Commentary and Rate-regulated Activities, among other topics.

28 Feb 2020

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.

23 Nov 2020

In the November 2020 episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IASB’s annual joint education session with the US standard-setter FASB, current Post-implementation Review projects, Management Commentary and Subsidiaries that are SMEs.

29 Jul 2020

In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Management Commentary projects, among others.

30 Jan 2019

Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join IFRS Technical Staff member Matt Tilling to discuss the latest Board meeting and the road ahead. Hans discusses the proposed IFRS 17 amendments and the meeting of the Trustees. Sue examines those amendments as well the ones proposed for IAS 12 Income Tax. A roundup of key projects the Board is working on this year concludes the podcast.

27 Jun 2019

In our June podcast, members of the International Accounting Standards Board (Board) Nick Anderson, Darrel Scott and Ann Tarca provide an update on the Board's latest meeting as well as on other developments and events this month, including discussions on Goodwill and Impairment, the Primary Financial Statements project, Rate-regulated Activities, the upcoming Request for Information which is part of the 2019 Review of the IFRS for SMEs Standard, Financial Instruments with Characteristics of Equity, Business Combinations Under Common Control projects, and implementation questions linked to IAS 16 Property, Plant and Equipment.

31 Oct 2019

IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, management commentary and this month's stakeholder event and meeting of the IFRS Trustees.

17 Apr 2019

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting as well as on other developments this month. Hans covers his recent speech on sustainability reporting, the Board's work to update the Management Commentary Practice Statements and the Primary Financial Statements and Business Combinations projects. Sue provides a summary of the latest meeting of the TRG for IFRS 17 and summarises the Board discussions on IFRS 17. Other projects discussed include Goodwill and Impairment and Dynamic Risk Management.

21 Mar 2019

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling to discuss new appointments to the Board, possible narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS 17 Insurance Contracts, classification of liabilities as current or non-current, guidance on the circumstances in which equity-settlement features affect liabilities, subsidiaries that are SMEs, a review of the SMEs Standard, the Discussion Paper on financial instruments with characteristics of equity and Primary Financial Statements.

18 Dec 2019

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd start the podcast with the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They then discuss key developments from the December Board meeting, beginning with progress in amendments to IFRS 17 Insurance Contracts, IBOR Reform and Financial Instruments with Characteristics of Equity projects. More work is covered, including discussing a review of the IFRS for SMEs Standard, before Hans and Sue share their highlights from the year.

19 Feb 2019

February's IASB podcast brings together Vice-Chair Sue Lloyd, Board member Darrel Scott and Technical Staff member Matt Tilling to discuss amendments to IFRS 17, IBOR reform, the IFRS for SMEs Standard, Management Commentary, Primary Financial Statements and more.

29 Aug 2019

Vice-Chair of the Board Sue Lloyd joins communications team member Kirstina Reitan for a conversation about the Interest Rate Benchmark Reform project, including a recap on its background, the decisions taken by the Board during the August meeting and what happens next.

31 Jul 2019

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join communications team member Kasia Gilewska to summarise the July Board meeting and discuss other developments and events this month, including the Board's recent meeting with the Accounting Standards Advisory Forum, deliberations of stakeholders' feedback regarding IBOR reform, the Dynamic Risk Management model, review of the IFRS for SMEs Standard, the Disclosure Initiative, Management Commentary, and the projects Goodwill and Impairment, Primary Financial Statements and Rate-regulated Activities.

30 Sep 2019

Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd are joined by communications team member Kasia Gilewska to summarise the decisions made at September’s Board meeting and talk about other key developments and events that have taken place during September, covering IBOR, Financial Instruments, Business Combinations, Agenda Consultation and the recent IFRS Advisory Council meeting.

28 Nov 2019

IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join Board member Darrell Scott to discuss recent developments in proposed amendments to IFRS 17, Management Commentary (a project to revise and update IFRS Practice Statement 1 Management Commentary), Review of Disclosures, recommendations from the IFRS Interpretations Committee, Subsidiaries that are SMEs, Lack of Exchangeability and disclosure requirements.

31 Jan 2018

In the first podcast of 2018, Chair Hans Hoogervorst summarises the Board's discussions on the Primary Financial Statements project and reports on the progress of the <em>Conceptual Framework</em>. Vice-Chair Sue Lloyd provides an update on the Financial Instruments with Characteristics of Equity (FICE) project and the two further issues brought to the Board table from the IFRS Interpretations Committee this month. Also discussed: Feedback from the IFRS 13 Post-implementation Review and the Board’s ongoing discussions about goodwill and impairment.

28 Sep 2018

Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join the IFRS Foundation’s Education Director Matt Tilling for the September podcast to discuss the Board meeting and other developments that have taken place this month. Topics include Primary Financial Statements, Dynamic Risk Management, the upcoming World Standard-setters Conference, the IFRS Trustees' meeting and the IFRS Advisory Council meeting.

30 Jul 2018

In this month’s podcast, the IFRS Foundation’s Education Director Matt Tilling is joined by IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd to provide a summary of the main discussions during the July Board meeting as well as other developments and events that have taken place this month. The technical topics discussed include: goodwill and impairment, rate-regulated activities, accounting for cryptocurrencies and others.

28 Jun 2018

Recorded in Frankfurt, during the IFRS Foundation’s annual international conference, Vice-Chair of the International Accounting Standards Board Sue Lloyd joins the IFRS Foundation’s Education Director Matt Tilling for the June podcast about the Board’s recent discussions and activities. Sue provides an overview of the conference, the Board’s consultation on Financial Instruments with the Characteristics of Equity and a joint FASB and IASB education meeting. Other topics from the IASB June meeting covered include the IFRS Taxonomy, the Board’s discussions on the definition of material, Business Combinations under Common Control and the Dynamic Risk Management projects.

31 May 2018

IASB Chairman Hans Hoogervorst is joined by Vice-Chair Sue Lloyd and Education Director Matt Tilling to provide an update on the most recent IASB meeting and other developments. Projects raised in this podcast include Primary Financial Statements, Disclosure Initiative, Business Combinations under Common Control, Rate-regulated Activities, and Goodwill and Impairment.

28 Feb 2018

The IFRS Foundation’s Education Director Matt Tilling is joined by Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Board member Darrel Scott to provide a summary of the Board’s February 2018 meeting as well as other key developments. Topics discussed include: disclosures, rate-regulation, IFRS 17 implementation, cash flows, management performance measures and business combinations under common control.

30 Oct 2018

Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, possible amendments to the IASB's Practice Statement on making materiality judgements in relation to accounting policy disclosures, potential work on IAS 12 and the income tax Standard, which has come to the Board from the IFRS Interpretations Committee as a consequence of the new leases Standard, IFRS 16.

28 Mar 2018

In the latest IASB podcast, Sue Lloyd talks disclosures and dynamic risk management and Darrel Scott discusses rate-regulation and management commentary, and the outcomes of recent key stakeholder group meetings. Other topics covered include the latest discussions about the work following post-implementation reviews of IFRS 13 and IFRS 8.

30 Apr 2018

Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), provide an update on the April meeting of the Board and other recent developments. Hans gives a summary of what’s new in the revised <em>Conceptual Framework for Financial Reporting</em>, which was issued at the end of March. He also covers the Board’s discussions about the projects on Primary Financial Statements and Goodwill and Impairment. Sue summarises the discussion on the definition of ‘material’, which focused on the feedback received to the consultation on proposed amendments that was published last year, and updates on the work to develop an accounting model for business combinations between companies that are owned by the same parent company.

21 Nov 2018

Vice-Chair and Member of the International Accounting Standards Board Sue Lloyd and Darrel Scott join Technical Staff member Matt Tilling to provide a summary of the November Board meeting. Topics include the IFRS 17 <em>Insurance Contracts</em> and exception from applying IFRS 9 <em>Financial Instruments</em>, the objectives of management commentary, the Rate-regulated Activities project and others.

18 Dec 2018

The last monthly podcast of 2018 features Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, together with Technical Staff Member Matt Tilling. They discuss the December meeting of the Board and other developments, including IFRS 17 <em>Insurance Contracts</em>, Primary Financial Statements, IBOR Reform, Rate-regulated Activities and ASAF.

01 May 2017

In this podcast, Sue provides an overview of implementation and maintenance activities discussed at the May Board meeting – including the IFRIC Interpretation on IAS 12 Income Taxes and an upcoming amendment to IAS 28 <em>Investments in Associates and Joint Ventures</em>. She also talks about the ongoing Post-implementation Review of IFRS 13, the fair value measurement Standard. Darrel provides an overview of IFRS 17, which was issued in May, before Sue summarises some of the other activity during the month – including the activities during the Trustees meeting in Tokyo, Japan, and a new agreement the IFRS Foundation has signed with the World Bank.

01 Feb 2017

Feedback on the recent consultation on proposed changes to the definition of a business (IFRS 3); the Board’s discussions on how to account for rate-regulated activities; the comment period for the forthcoming proposed narrow-scope amendment to IFRS 9 regarding contracts with symmetric prepayment options; and the February ‘sweep issues discussion’ on the new insurance contracts Standard, following an external review of the draft Standard to ensure the wording is clear.

20 Dec 2017

Chairman Hans Hoogervorst and Board member Amaro Gomes join Education Director Matt Tilling to talk about the latest Board discussions and take a look back at the highlights of 2017.

31 Oct 2017

Hans and Sue discuss events including the World Standard-setters Conference and meetings of the Accounting Standards Advisory Forum and the IFRS Advisory Council. They also discuss how the Board may improve the impairment model for goodwill and simplify the impairment testing that companies are required to do. They describe how the work on goodwill sprung out of the Post-implementation Review of the business combinations Standard, IFRS 3, and reflect on why goodwill and impairment is such a hot topic. Other projects discussed include the Conceptual Framework and current implementation issues.

22 Nov 2017

Hans Hoogervorst, Nick Anderson and Ann Tarca of the International Accounting Standards Board are joined by Education Director Matt Tilling to discuss recent events, such as the meeting of the IFRS Foundation Trustees in Brazil. They also discuss a new project added to the work plan, two possible approaches to accounting for dynamic risk management, how potential changes to IFRS 8 stem from the post-implementation review of the Standard, and how primary financial statements fit into a larger initiative—Better Communication in Financial Reporting.

01 Apr 2017

Sue provides an update on the Board’s most recent discussions on its Rate-regulated Activities project. Hans summarises the Board’s discussions on the definition of a business and the proposed screening test. Also discussed are some of the implementation issues that have been referred to the Board by the IFRS Interpretations Committee and two education sessions.

01 Jun 2017

Hans talks about the role conferences play in helping stakeholders implement new Standards. He also provides an overview of the Board’s June discussion on the Primary Financial Statement project and the potential introduction of new subtotals in the statement(s) of financial performance. Sue provides an overview of some of the Board’s implementation discussions, which included a potential amendment to IAS 8 regarding voluntary changes in accounting policies and the accounting for those. She also talks about the latest developments on the proposed minor amendments to IFRS 9 in relation to prepayable financial assets with so-called negative compensation.

29 Sep 2017

Hans Hoogervorst and Sue Lloyd introduce new Board members and talk about the recently issued Materiality Practice Statement. They also provides updates on the Primary Financial Statements project, rate-regulated activities, business combinations under common control and dynamic risk management. There are further updates on the Conceptual Framework and current IFRS Interpretations Committee projects.

01 Mar 2017

Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary; Primary Financial Statements: Hans outlines the call from investors for more line items and subtotals, and gives an overview of the scope of this project; and Financial Instruments with Characteristics of Equity: Sue explains what the Gamma approach is and that the Board expects to publish a Discussion Paper later this year.

24 Jul 2017

Hans and Sue provide an update on the latest developments on IFRS 17 <em>Insurance Contracts</em>, including the Financial Stability Board’s statement on the Standard. They also talk about some of the materials the IFRS Foundation is making available to help companies prepare for the implementation of the Standard and provide an overview of investor feedback on the new accounting requirements. Sue also talks about the Board’s lively discussion about the Materiality Practice Statement, the Board’s plans to issue a minor amendment to IFRS 9 <em>Financial Instruments</em>. Hans summarises the education sessions on goodwill and impairment and rate-regulated activities.

18 Feb 2016

This summary covers Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.

17 Mar 2016

This summary covers the Conceptual Framework, Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, IFRS 3 Business Combinations—Definition of a business, Goodwill and Impairment, 2015 Agenda Consultation.

20 Jul 2016

This summary covers Amendments to IFRS 4—Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts; Conceptual Framework—Definition of an asset, recognition and factors to consider when selecting a measurement basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.

20 Oct 2016

This summary covers the 2015 Agenda Consultation, IFRS for SMEs, the Disclosure Initiative: Principles of Disclosure, the Disclosure Initiative: Materiality, the Conceptual Framework and Financial Instruments with Characteristics of Equity.

21 Jan 2016

This summary covers Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.

20 May 2016

This summary covers Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.

23 Jun 2016

This summary covers Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.

17 Nov 2016

This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.

22 Apr 2016

This summary covers Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initiative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.

23 Sep 2016

This summary covers the Conceptual Framework, Financial Instruments with Characteristics of Equity, the Draft Interpretation of IFRS 9 and IAS 28: Long-term interests and the 2015 Agenda Consultation.

15 Dec 2016

This summary covers Financial Instruments with Characteristics of Equity, Implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.

20 Feb 2015

Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations, Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging.

25 Jun 2015

Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets.

22 Oct 2015

Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business.

19 Mar 2015

Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts.

22 Jan 2015

Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme.

19 Nov 2015

Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.

23 Jul 2015

Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation .

24 Sep 2015

Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements.

16 Dec 2015

Revenue from Contracts with Customers, Research Programme, Disclosure Initiative, IFRS Implementation Issues, Definition of a business, Discount rates research, Effective date of amendments to IFRS 10 and IAS 28.

29 Apr 2015

Revenue Recognition, Disclosure Initiative, Research project on high inflation, Draft interpretation that the Interpretations Committee is going to issue relating to accounting for uncertainties in income taxes.

23 Jan 2014

Financial Instruments : Classification and Measurement, Financial Instruments: Impairment, Insurance Contracts, Leases, and Agriculture: Bearer Plants

22 May 2014

Conceptual Framework, Leases, Insurance Contracts, Equity Method of Accounting, and Equity Method: Share of Other Net Asset Changes

20 Nov 2014

Insurance Contracts, Disclosure Initiative, Conceptual Framework, and Emission Trading Schemes

21 Mar 2014

Insurance Contracts, Conceptual Framework, Leases, and Disclosure Initiative

24 Sep 2014

Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and Liabilities), and Post-implementation Review IFRS 3: Business Combinations

24 Jul 2014

Insurance Contracts, Disclosure Initiative, Leases, and Conceptual Framework

19 Jun 2014

Leases, Conceptual Framework, and Insurance Contracts

20 Feb 2014

Fair Value Measurement: Unit of Account, Financial Instruments: Impairment, and Financial Instruments: Classification and Measurement

16 Dec 2014

Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, and various IFRS Interpretations Committee issues

24 Oct 2014

Research Project, Disclosure Initiative, Leases, Conceptual Framework, and Insurance Contracts

25 Apr 2014

Conceptual Framework, Leases, Disclosure Initiative, Insurance Contracts, and Research Programme

25 Jul 2013

Revenue Recognition, Financial Instruments: Classification and Measurement, Financial Instruments: Impairment, Post-implementation Reviews, and Accounting for Macro Hedging

25 Apr 2013

Comprehensive review of the IFRS for SMEs, Conceptual Framework, Financial Instruments: Hedge Accounting, and Post-implementation Review of IFRS 8 Operating Segments

18 Sep 2013

Financial Instruments: Classification and Measurement, Financial Instruments : Impairment, Revenue Recognition, IAS 1 Presentation of Financial Statements amendments

22 Feb 2013

Insurance Contracts, Conceptual Framework, Revenue Recognition, Rate-regulated Activities, and Agriculture

31 Jan 2013

Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, matters arising from the IFRS Interpretations Committee, and Post-implementation Review of IFRS 8 Operating Segments

21 Mar 2013

Agriculture: Bearer Biological Assets, IFRS for SMEs: Comprehensive Review 2012–2014, Conceptual Framework, Fair Value Measurement, Annual Improvements 2010–2012, proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements, Revenue Recognition, and put options written on non-controlling-interests

12 Dec 2013

Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28), Financial Instruments: Impairment, Financial Instruments: Classification and Measurement, and Fair Value Measurement: Unit of Account

24 May 2013

Comprehensive review of the IFRS for SMEs, IFRS 3 Business Combinations: Mandatory Purchases of Non-controlling Interests, IAS 39 Financial Instruments: Recognition and Measurement: Novation of Derivatives and Continuation of Hedge Accounting, Conceptual Framework, Accounting for Macro Hedging, Revenue Recognition, and Financial Instruments: Classification and Measurement

22 Nov 2013

Revenue Recognition, Hedge Accounting, Impairment, Classification and Measurement, Leases, and Rate-regulated Activities

19 Jun 2013

Financial Instruments: Classification and Measurement, Comprehensive review of the IFRS for SMEs, Annual Improvements to IFRSs 2011-2013 Cycle, and Annual Improvements to IFRSs 2010-2012 Cycle

31 Oct 2013

Impairment, Hedge Accounting, Revenue Recognition, and Disclosure Initiative

24 May 2012

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Agenda Consultation, Leases and Revenue Recognition

19 Jul 2012

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Leases and Revenue Recognition

27 Sep 2012

Leases, Insurance Contracts, Accounting for Macro Hedges, Classification and Measurement of Financial Instruments, Impairment, Revenue Recognition, Investment Entities, Rate regulated Activities, Bearer Biological Assets and Conceptual Framework

18 Apr 2012

Financial Instruments and Insurance Contracts

29 Feb 2012

Impairment of Financial Assets, Insurance Contracts, Classification and Measurement of Financial Instruments, and Leases

21 Mar 2012

Insurance, Macro Hedge Accounting, post-implementation reviews, effective dates, and review of efficiency and effectiveness of the IFRS Interpretations Committee

17 Dec 2012

Conceptual Framework, Financial Instruments: Impairment, Revenue Recognition, Insurance Contracts, Bearer Biological Assets, and Rate-regulated Activities

18 Oct 2012

Insurance Contracts, Accounting for Macro Hedges, Impairment, Revenue Recognition, and IAS 8

27 Jan 2012

IFRS 9 Impairment, Classification and Measurement, Macro Hedge Accounting, Insurance Contracts, Agenda Consultation, and effective dates

13 Jun 2012

Leases, Classification and Measurement of Financial Instruments, Insurance, investment Entities, reviews of IFRS 8: Operating Segments, and IFRS for SMEs

21 Nov 2012

Financial Instruments: Impairment, Revenue Recognition, Conceptual Framework, Insurance Contracts, Offsetting Disclosures—Amendments to IFRS 7 (Update), due process documents, and Enhanced Disclosure Task Force Report

19 Oct 2011

Financial Instruments, Revenue Recognition, Leases, and Insurance

28 Jul 2011

Effective date of IFRS 9, Hedge Accounting, eg risk components and disclosures

14 Apr 2011

Insurance, Leases, Revenue Recognition, Hedge Accounting, Impairment, and future activities

20 Dec 2011

IFRS 9 Impairment, Classification and Measurement, Leases, and Insurance Contracts

23 Mar 2011

Insurance, Leases, Revenue Recognition, and future activities

12 May 2011

Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition

14 Jun 2011

Insurance, Leases, Impairment, Revenue Recognition, and Offsetting

16 Nov 2011

IFRS 9, Insurance, Leases, Macro Hedge Accounting, Offsetting, and Annual improvements

01 Jun 2011

Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition

27 Jul 2011

Lease Accounting, Impairment, effective dates (IFRS 9 and Revenue Recognition), Agenda Consultation and other matters (Hedge Accounting, Insurance, Disclosure)

23 Mar 2011

Insurance, Leases, Revenue Recognition, and future activities

02 Mar 2011

Revenue Recognition, Insurance, Leases, Financial Statement Presentation, effective dates consultation, and coming events

18 Feb 2011

Cross-cutting issues, Insurance Contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment

21 Jan 2011

Revenue Recognition, Leases, comment letter database, Post-employment Benefits, and Insurance

18 May 2011

Insurance, Leases, Revenue Recognition, Financial Instruments, and future activities

02 Feb 2011

Revenue Recognition, cross-cutting issues, Insurance, Leases, and Post-employment Benefits

22 Sep 2011

Financial Instruments, Leases, and Insurance

09 Jul 2010

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2010 IFRS Interpretations Committee meeting including accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward—Accounting for statutory profit sharing arrangements.

06 May 2010

Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work

21 Jan 2010

Financial Instruments, Financial Statement Presentation, Insurance Contracts, and Leases

22 Jul 2010

Insurance, Leases, Rate-regulated Activity, Financial Instruments, Impairment, and Income Taxes

26 Oct 2010

Annual Improvements, Fair Value Measurement, Financial instruments: Amortised Cost and Impairment, Financial instruments: Hedge Accounting, Financial Statement Presentation, Financial Instruments with Characteristics of Equity, Leases, and Post-employment Benefits

03 Dec 2010

Financial Instruments: Impairment and Income Taxes

18 Nov 2010

Technical plan, Emissions Trading Schemes, Impairment, and Post-employment Benefits

19 Mar 2010

IAS 37–Liabilities, Derecognition, Consolidation and Insurance

17 Jun 2010

Balance Sheet—Offsetting, Insurance, Leases, and Liabilities

22 Apr 2010

Insurance, Financial Statement Presentation, Leases, and Financial Instruments—Liabilities, and Consolidation

19 Feb 2010

Financial Instruments, Liabilities/Equity, and Disclosure/Presentation

15 Sep 2010

Emissions Trading Schemes, Fair Value Option for Financial Liabilities, Financial Instruments: Hedge Accounting, Financial Instruments: Impairment, Financial Instruments with Characteristics of Equity, Liabilities, and Rate-regulated Activities