In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board) respectively, talk about the Board’s discussions at the meeting that was held from 21 to 24 September 2021, as well as some other highlights from the previous month.
Topics discussed include:
- decisions taken regarding the Board’s project on Extractive Activities;
- updates on the Financial Instruments with Characteristics of Equity and Dynamic Risk Management projects;
- ongoing redeliberations in the Goodwill and Impairment project;
- an update on developments in the Primary Financial Statements project;
- Andreas’ keynote speech at the recent World Standard-setters conference; and
- thoughts from Sue on the Board’s work as part of the Technical Readiness Working Group, which was created by the IFRS Foundation Trustees as part of their work on a proposed International Sustainability Standards Board.
A full summary of the September Board meeting can be found in the IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS Sustainability Standards development
IFRS 3 Business Combinations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 9 Financial Instruments
Conceptual Framework for Financial Reporting
IFRS Foundation strategy and governance
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 32 Financial Instruments Presentation
IAS 36 Impairment of Assets
