In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (IASB) respectively, talk about the Board’s discussions during the monthly meeting held from 15 to 19 November 2021.
Topics discussed include:
- an update on the Primary Financial Statements project;
- developments in the Goodwill and Impairment project
- refinements to the model proposed in the Dynamic Risk Management project;
- the second of a two-part feedback summary regarding the Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities;
- a continued look at feedback received in the consultation on Rate-regulated Activities;
- ongoing discussions on aligning the IFRS for SMEs Standard with major standards; and
- a first look at feedback received from stakeholders in the IASB’s Third Agenda Consultation.
A full summary of the November Board meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page. They are also available on your podcast player, Spotify and our YouTube channel.
Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 14 Regulatory Deferral Accounts
IFRS Foundation strategy and governance
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 36 Impairment of Assets
The IFRS for SMEs Accounting Standard
