IASB Chair Andreas Barckow and Sue Lloyd (Vice-Chair of IASB until 1 March 2022) join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include an update on the Third Agenda Consultation, feedback on recent consultations and further deliberations on the Primary Financial Statements project.
IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include administrative and strategic matters, feedback obtained on recent consultations and further deliberations on the Primary Financial Statements project.
IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to look back at activities to support consistent application of IFRS Accounting Standards during the last quarter of 2021. Topics include Economic Benefits from Use of a Windfarm (01:10), Principal versus Agent: Software Reseller (04:45), Negative Low Emission Vehicle Credits (13:48), Lease Liability in a Sale and Leaseback (17:28).
IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd reflect on some of their highlights from 2021 and update listeners on the projects on Primary Financial Statements, Rate-regulated Activities and Financial Instruments with the Characteristics of Equity, among other topics.
IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in November 2021. Topics covered include feedback on the Board’s Third Agenda Consultation and updates to the Goodwill and Impairment, Primary Financial Statements and IFRS for SMEs projects, among others.
IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in October 2021. Projects discussed during the meeting include Primary Financial Statements, Goodwill and Impairment, Rate-regulated Activities, IFRS 17 Insurance Contracts and the Equity Method project, among others.
IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about activities to support the consistent application of IFRS Standards during the third quarter of 2021. Topics include non-refundable VAT on lease payments (01:25); accounting for warrants that are financial liabilities on initial recognition (06:45); demand deposits with restrictions on use (08:38); and cash received via electroni...
IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in September 2021. Projects discussed during the meeting include Extractive Activities, Financial Instruments with Characteristics of Equity, Dynamic Risk Management, Primary Financial Statements and Goodwill and Impairment. Andreas and Sue also touch on the recent World Standard-setters Conference and the IFRS Foundation Trustees’ work on a proposed International Sustainability Standard Board ...
IASB Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the meeting held in July 2021 including decisions taken regarding changes to the Board’s preliminary views in the Primary Financial Statements project, ongoing re-deliberations relating to Goodwill and Impairment, and updates on the post-implementation reviews of IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other E...
IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about activities to support the consistent application of IFRS Standards during the second quarter of 2021. Topics include Configuration or Customisation Costs in a Cloud Computing Arrangement (01:03); Costs Necessary to Sell Inventories (10:17); other finalised agenda decisions (12:50); Economic Benefits from Use of a Windfarm (16:26...
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in June: decisions taken regarding scope in the Primary Financial Statements and Goodwill and Impairments projects, and the addition of narrow-scope amendment projects to the Board’s workplan (including one relating to the initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments). It is also the last episode with Hans, who steps down as Chair on 30 June 2021. He shares some re...
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in May: decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Standard and Financial Instruments with Characteristics of Equity projects; discussions on feedback received on the Board’s Goodwill and Impairment and Lease Liability projects; updates on the Dynamic Risk Management project; and a new question that has arisen on IFRS 17 Insurance Contracts.
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held virtually on 27 and 28 April 2021, including updates from the Financial Instruments with Characteristics of Equity, Goodwill and Impairment, Primary Financial Statements and Dynamic Risk Management projects.
IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about recent activities to support the consistent application of IFRS Standards during the first quarter of 2021. They discuss topics from the February and March 2021 Interpretations Committee meetings, which include the definition of net realisable value in IAS 2 and sale of a subsidiary with a leaseback. They also reflect on the nar...
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in March 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about supporting stakeholders’ engagement with the Board’s consultations by having longer comment periods than usual; stakeholder feedback on the Goodwill and Impairment project; decisions taken in the Primary Financial Statements project; and de...
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.
International Accounting Standards Board Vice-Chair Sue Lloyd talks about projects discussed at the January 2021 meeting as well as other relevant news and developments. Topics include: feedback received on our consultation paper Exposure Draft General Presentation and Disclosures; decisions made in the Disclosure Initiative—Subsidiaries that are SMEs project; an overview of the Board’s current work plan; the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and the...
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 final quarter of 2020. They reflect on topics discussed at the Interpretations Committee meeting in December 2020 as well as the recently published educational materials on climate-related matters; topics covered include reverse factoring arrangements, classification of debt as current or...
IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd talk about the Board’s discussions on the recent consultations on Primary Financial Statements and the IFRS for SMEs Standard. They also focus on the approval of agenda decision Supply Chain Financing Arrangements—Reverse Factoring, updates on the Subsidiaries that are SMEs and Financial Instruments with Characteristics of Equity projects and plans for the Post-implementation Review of the classification and measurement requirements in IF...
In the November 2020 episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IASB’s annual joint education session with the US standard-setter FASB, current Post-implementation Review projects, Management Commentary and Subsidiaries that are SMEs.
In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah cover work plan changes, the upcoming Agenda Consultation and technical topics that include Subsidiaries that are SMEs, Management Commentary and the Equity Method of Accounting.
Departing International Accounting Standards Board Member Darrel Scott and incoming Board Member Bruce Mackenzie talk about what it means to be an IASB member, what it’s like to work remotely and the importance of stakeholder engagement to the work of the IASB.
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 third quarter of 2020. They cover Board and Committee projects on sale and leaseback transactions, and discuss the IBOR amendments issued in August, as well as recent changes to the Due Process Handbook relating to agenda decisions.
In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover Management Commentary and Rate-regulated Activities, among other topics.
In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Management Commentary projects, among others.
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 second quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in April and June 2020; topics covered include sale and leaseback transactions, player transfer payments, deferred tax and reverse factoring arrangements.
In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Disclosure Initiative projects, among others, and bid farewell to two long-serving Board members.
In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.
Darrel Scott, member of the International Accounting Standards Board, and Vitalina Kobernik, member of the technical staff, report on the discussion at the May 2020 meeting of the Board about Amendments IFRS 17.
IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd focus on the Board’s discussions around the effects of covid-19 on our stakeholders and our work plan at a supplementary meeting held remotely on Friday 17 April 2020.
