International Accounting Standards Board: Developments in IFRS

Recorded in Frankfurt, during the IFRS Foundation’s annual international conference, Vice-Chair of the International Accounting Standards Board Sue Lloyd joins the IFRS Foundation’s Education Director Matt Tilling for the June podcast about the Board’s recent discussions and activities. Sue provides an overview of the conference, the Board’s consultation on Financial Instruments with the Characteristics of Equity and a joint FASB and IASB education meeting. Other topics from the IASB June meeting covered include the IFRS Taxonomy, the Board’s discussions on the definition of material, Business Combinations under Common Control and the Dynamic Risk Management projects.