IASB podcast May 2023
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the May 2023 IASB meeting.
May 24, 2023
The IFRS Foundation podcast
Discover the latest developments in accounting and sustainability disclosure standards, direct from IASB and ISSB members and technical staff.
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Episodes
ISSB podcast May 2023
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.
May 19, 2023
IASB podcast April 2023
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 April 2023 IASB meeting.
May 05, 2023
ISSB podcast April 2023
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.
Apr 25, 2023
IFRIC podcast Q1 2023
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, joins Committee members Sophie Massol and Brian O’Donovan to discuss the latest activities to support the consistent application of IFRS Accounting Standards in the first quarter of 2023. The topics discussed include Definition of a Lease—Substitution Rights (IFRS 16 Leases) and a question relating to Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments).
Apr 11, 2023
IASB podcast March 2023
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 March 2023 IASB meeting.
Mar 30, 2023
ISSB podcast March 2023
ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the March 2023 ISSB meeting as well as: activity underway following final decisions on S1 and S2; summary of the statements from IOSCO; and a summary of activity in Japan, following recent meetings in Tokyo.
Mar 20, 2023
IASB podcast February 2023
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 February 2023 IASB meeting.
Feb 28, 2023
ISSB podcast February 2023
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.
Feb 22, 2023
IASB podcast January 2023
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.
Feb 01, 2023
ISSB podcast January 2023
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.
Jan 24, 2023
IFRIC podcast Q4 2022
IFRS Interpretations Committee Chair and IASB 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 topi...
Jan 23, 2023
IASB podcast December 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah give the key highlights of the last International Accounting Standards Board (IASB) meeting in 2022.
Dec 21, 2022
ISSB podcast December 2022
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.
Dec 15, 2022
IASB podcast November 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the November 2022 IASB meeting.
Dec 01, 2022
ISSB podcast November 2022
ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber on recent decisions and discussions from the ISSB meetings in November.
Nov 22, 2022
COP27 ISSB podcast
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.
Nov 11, 2022
IASB podcast October 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the October 2022 IASB meeting.
Oct 26, 2022
ISSB podcast October 2022
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.
Oct 25, 2022
IFRIC podcast Q3 2022
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 Liabili...
Oct 21, 2022
IASB podcast September 2022
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.
Oct 03, 2022
ISSB podcast September 2022
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.
Sep 29, 2022
IASB podcast July 2022
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.
Aug 01, 2022
ISSB podcast July 2022
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.
Jul 28, 2022
IFRIC podcast Q2 2022
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...
Jul 15, 2022
IASB podcast June 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the June 2022 IASB meeting. They include decisions made following the consideration of stakeholder feedback and ongoing deliberations.
Jul 05, 2022
IASB podcast May 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the May 2022 IASB meeting. Topics include ongoing deliberations, analysis of stakeholder feedback as well as the decisions taken by the IASB.
Jun 07, 2022
IASB podcast April 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in April. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.
May 05, 2022
IFRIC podcast Q1 2022
IFRS Interpretations Committee Chair and International Accounting Standards Board Member Bruce Mackenzie joins IASB Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the first quarter of 2022. Topics include Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (00.55), TLTRO III Transactions (03.55), Transfer of Insurance Coverage under a Group of Annuity Contracts (05.05), Negative Low E...
Apr 19, 2022
IASB podcast March 2022
IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in March. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.
Apr 04, 2022
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