In this episode, Andreas Barckow, Chair of the International Accounting Standards Board (IASB); Linda Mezon-Hutter, IASB Vice-Chair and Nili Shah, Executive Technical Director of the IASB, provide their insights from the board meeting held on 13-15 November 2023.
In particular, three projects are highlighted where the IASB has had in-depth discussions:
- Business Combinations under Common Control;
- Post-implementation Review of IFRS 9—Impairment; and
- Provisions.
You can also hear Linda give an overview about what she has been hearing from stakeholders around the world.
A full summary of the November 2023 IASB meeting can be found in the IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
Conceptual Framework for Financial Reporting
IFRIC 21 Levies
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
