IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the first quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in January and March 2020, as well as other developments in that period. They cover the various questions discussed at these meetings, including the agenda decisions finalised on ...
Apr 30, 2020
Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the April 2020 meeting of the Board about Amendments IFRS 17.
Apr 27, 2020
International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: IFRS 17 and the extension of its effective date; the objectives of the Management Commentary project; and principles relevant to Rate-regulated Activities.
Mar 24, 2020
Darrel Scott, member of the International Accounting Standards Board, and Chalani Mohotti, member of the technical staff, report on the discussion at the March 2020 meeting of the Board about Amendments IFRS 17.
Mar 23, 2020
Darrel Scott, member of the International Accounting Standards Board, and Anne McGeachin, member of the technical staff, report on the discussion at the February 2020 meeting of the Board about the Amendments IFRS 17 project.
Feb 28, 2020
IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.
Feb 28, 2020
Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the January 2020 meeting of the Board about Amendments IFRS 17.
Jan 31, 2020
International Accounting Standards Board (Board) Vice-Chair Sue Lloyd and Board member Nick Anderson look at the topics discussed at the January 2020 Board meeting. Projects covered in this podcast include: Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Pension Benefits the Depend on Asset Returns, amendments to the insurance contracts Standard, IFRS 17, IBOR Reform, Business Combinations Under Common Control, Disclosur...
Jan 31, 2020
Vice-Chair of the Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss relevant activities and developments between October and December 2019. They summarise one final agenda decision to do with lease term and useful life of leasehold improvements, and two tentative agenda decisions—one relating to deferred taxes and the other to player transfer payments. They also discuss the status of several narrow-scope amendments that are curren...
Dec 19, 2019
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd start the podcast with the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They then discuss key developments from the December Board meeting, beginning with progress in amendments to IFRS 17 Insurance Contracts, IBOR Reform and Financial Instruments with Characteristics of Equity projects. More work is covered, including discussing a review of the IFRS for SMEs Standard, before Hans...
Dec 18, 2019
Darrel Scott, member of the International Accounting Standards Board, and Vitalina Kobernik, member of the technical staff, report on the discussion at the December 2019 meeting of the Board about IFRS 17 Insurance Contracts .
Dec 13, 2019
IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join Board member Darrell Scott to discuss recent developments in proposed amendments to IFRS 17, Management Commentary (a project to revise and update IFRS Practice Statement 1 Management Commentary ), Review of Disclosures, recommendations from the IFRS Interpretations Committee, Subsidiaries that are SMEs, Lack of Exchangeability and disclosure requirements.
Nov 28, 2019
Darrel Scott and Nick Anderson, members of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the November 2019 meeting of the Board about IFRS 17 Insurance Contracts .
Nov 21, 2019
IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, management commentary and this month's stakeholder event and meeting of the IFRS Trustees.
Oct 31, 2019
Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss IFRIC activities between June and September 2019, including updates to narrow-scope amendments. They summarise two finalised agenda decisions to do with hedge accounting and disclosure of financial liabilities, and five tentative agenda decisions relating to IFRS 15, IFRS 16, IAS 21, IAS 29 and hyperinflation.
Sep 30, 2019
Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd are joined by communications team member Kasia Gilewska to summarise the decisions made at September’s Board meeting and talk about other key developments and events that have taken place during September, covering IBOR, Financial Instruments, Business Combinations, Agenda Consultation and the recent IFRS Advisory Council meeting.
Sep 30, 2019
Vice-Chair of the Board Sue Lloyd joins communications team member Kirstina Reitan for a conversation about the Interest Rate Benchmark Reform project, including a recap on its background, the decisions taken by the Board during the August meeting and what happens next.
Aug 29, 2019
Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join communications team member Kasia Gilewska to summarise the July Board meeting and discuss other developments and events this month, including the Board's recent meeting with the Accounting Standards Advisory Forum, deliberations of stakeholders' feedback regarding IBOR reform, the Dynamic Risk Management model, review of the IFRS for SMEs Standard, the Disclosure Initiative, Management Commentary, and the projects Goodwill and...
Jul 31, 2019
Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan for a discussion focusing on the June 2019 meeting of the Interpretations Committee. The podcast covers questions about applying the new financial instruments, revenue recognition and leases Standards—IFRS 9, IFRS 15 and IFRS 16—as well as the accounting for holdings of cryptocurrencies.
Jul 05, 2019
In our June podcast, members of the International Accounting Standards Board (Board) Nick Anderson, Darrel Scott and Ann Tarca provide an update on the Board's latest meeting as well as on other developments and events this month, including discussions on Goodwill and Impairment, the Primary Financial Statements project, Rate-regulated Activities, the upcoming Request for Information which is part of the 2019 Review of the IFRS for SMEs Standard, Financial Instruments with Characteristics of Equ...
Jun 27, 2019
Chair of the Board Hans Hoogervorst and Vice-Chair Sue Lloyd join Technical Staff Member Matt Tilling to provide a summary of discussions held at the May Board meeting as well as of other developments. Projects covered in this podcast include: Amendments to IFRS 17 Insurance Contracts , Disclosure Initiative, Management Commentary, Rate-regulated Activities, Goodwill and Impairment and 2019 Comprehensive Review of the IFRS for SMEs Standard.
May 28, 2019
Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the May 2019 meeting of the Board about IFRS 17 Insurance Contracts .
May 17, 2019
Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting as well as on other developments this month. Hans covers his recent speech on sustainability reporting, the Board's work to update the Management Commentary Practice Statements and the Primary Financial Statements and Business Combinations projects. Sue provides a summary of the latest meeting of the TRG for IFRS 17 and summarises the Board ...
Apr 17, 2019
Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the April 2019 meetings of the Transition Resource Group for IFRS 17 Insurance Contracts and of the Board.
Apr 16, 2019
Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling to discuss new appointments to the Board, possible narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS 17 Insurance Contracts , classification of liabilities as current or non-current, guidance on the circumstances in which equity-settlement features affect liabilities, subsidiaries that are SMEs, a review of the SMEs Standard, the Discussion Paper on financial ins...
Mar 21, 2019
Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the March 2019 meeting of the Board about IFRS 17 Insurance Contracts .
Mar 15, 2019
February's IASB podcast brings together Vice-Chair Sue Lloyd, Board member Darrel Scott and Technical Staff member Matt Tilling to discuss amendments to IFRS 17, IBOR reform, the IFRS for SMEs Standard, Management Commentary, Primary Financial Statements and more.
Feb 19, 2019
Darrel Scott, member of the International Accounting Standards Board, and Laura Kennedy, technical staff, report on the discussion at the February 2019 meeting of the Board about IFRS 17 Insurance Contracts .
Feb 08, 2019
Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the January 2019 meeting of the Board about IFRS 17 Insurance Contracts .
Jan 30, 2019
Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join IFRS Technical Staff member Matt Tilling to discuss the latest Board meeting and the road ahead. Hans discusses the proposed IFRS 17 amendments and the meeting of the Trustees. Sue examines those amendments as well the ones proposed for IAS 12 Income Tax . A roundup of key projects the Board is working on this year concludes the podcast.
Jan 30, 2019
