International Accounting Standards Board: Developments in IFRS

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.

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.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd look back at the ISSB’s progress in 2023, reflect on highlights from the past month including engagements at COP28 and the launch of the IFRS Sustainability knowledge hub and share key takeaways from the ISSB's December board meeting.

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.

In this episode, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB including the ISSB's first meeting at its Beijing office, the launch of GRI’s Sustainability Innovation Lab and an update on technical work from the November board week.

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.

In this episode, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB including recent progress towards jurisdictional adoption of IFRS S1 and IFRS S2, updates on recent progress from some of our partners, capacity building and translations as well as an update on the October board week.

Bruce Mackenzie, Chair of the Committee and International Accounting Standards Board Member, talks about the decisions made at the IFRS Interpretations Committee meeting held on 12 September.

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.

In this episode, ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB, including supporting the implementation of IFRS S1 and IFRS S2; bilateral engagements with jurisdictions and the development of the ISSB’s adoption strategy; and the ISSB’s recent consultation on its future priorities.

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.

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the progress since the launch of IFRS S1 and IFRS S2, technical updates, the upcoming IAASB consultation and information on recent webinars.

Bruce Mackenzie, IFRS Interpretations Committee Chair and International Accounting Standards Board (IASB) member; and Interpretations Committee members Karen Higgens and Donné Sephton, discuss the latest activities to support the consistent application of IFRS Accounting Standards in the second quarter of 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.

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the launch of the ISSB's first two Standards, IFRS S1 and IFRS S2, upcoming launch events and recent stakeholder engagements.

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.

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss decisions made at the May 2023 ISSB meeting on the ratification of consequential amendments to the SASB Standards. They also discuss the new consultations on the ISSB's agenda priorities and the international applicability of the SASB Standards, recent stakeholder engagements and a look forward to the publication of S1 and S2 in June 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.

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the April 2023 ISSB meetings, including: an update on foundational work; the ISSB’s Consultation on Agenda Priorities and the International Applicability of the SASB Standards project; and other events that took place last week in Frankfurt.