International Accounting Standards Board: Developments in IFRS

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.

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.

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the February 2023 ISSB meeting, including: sources of guidance to identify sustainability-related risks and opportunities and disclosures; effective date of ISSB standards; reference to ESRS and GRI; proportionality and support for those applying IFRS S1 and IFRS S2; and future work.

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.

In this episode, ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the January 2023 ISSB meeting, including: 2023 priorities and milestones; clarity on metrics in S1 and S2; judgements, assumptions and estimates; repurposing the IASB's concept of ‘reasonable and supportable information’; commercially sensitive information about opportunities; current and anticipated financial effects and connected information; and the rollout and adoption of S1 and S2.

IFRS Interpretations Committee Chair and International Accounting Standards Board Member Bruce Mackenzie and IASB Technical Staff Riana Wiesner and Jawaid Dossani discuss the latest activities to support the consistent application of IFRS Accounting Standards in the last quarter of 2022. The topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease. The Committee has published a Tentative Agenda Decision on this topic; the comment period closes 6 February 2023.

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.

In this episode, ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber. The discussion includes announcements made at COP15 and decisions made at the December 2022 ISSB meeting, which took place in Montreal.

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.

In this episode of the ISSB podcast, Vice-Chair of the ISSB Sue Lloyd talks to Chair Emmanuel Faber on recent decisions and discussions from the ISSB meetings in November..

Mardi McBrien, Director of Strategic Affairs at the IFRS Foundation, talks to ISSB Chair Emmanuel Faber, Vice-Chair Jingdong Hua, and ISSB Member Ndidi Nnoli-Edozien about their highlights from COP27.

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.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss highlights from the third ISSB meeting, and the first from the Montreal office. The discussion covers: key decisions made in the meeting; background on the greenhouse gas emissions discussion; overview of the boards decisions on priority work; decisions taken to improve clarity; and future expectations on industry specific standards.

IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the third quarter of 2022. Topics include Lessor Forgiveness of Lease Payments (1:05), Special Purpose Acquisition Companies (SPAC)—accounting for warrants at acquisition (5:54), Multi-currency Groups of Insurance Contracts (8:30) and Non-current Liabilities with Covenants (12:00).

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.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss highlights from the second ISSB meeting in Frankfurt. They include key developments since the last board meeting, the discussion on feedback to draft standards, the importance of proportionality and scalability, prioritisation and agenda setting and expectations for the October meeting in Montreal.

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.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd reflect on the inaugural ISSB meeting and forthcoming developments. Topics include the Agenda Prioritisation project, the Climate-related Disclosures and General Sustainability-related Disclosures exposure drafts, key highlights from the board meeting and a discussion on the role of industry-based standards.

IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the second quarter of 2022. Topics include Principal versus Agent: Software Reseller (01.22), Negative Low Emission Vehicle Credits (03.48), Cash Received via Electronic Transfer as Settlement for a Financial Asset (07.19), Transfer of Insurance Coverage under a Group of Annuity Contracts (11.33), SPAC: Classification of Public Shares as Financial Liabilities or Equity (13.51), Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (14.44), and Multi-currency Groups of Insurance Contracts (15.58).