IASB Chair Andreas Barckow and IASB Member Ann Tarca join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases (00:58); Joint IASB-FASB meeting (4:18); Provisions—Targeted Improvements (6:17); Pollutant Pricing Mechanisms (8:26); and Management Commentary (11:32).
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the June 2024 ISSB meeting and recent milestones.
IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the May 2024 ISSB meeting and recent milestones from the board.
IASB Executive Technical Director Nili Shah is joined by the IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss: Intangible Assets (0:55); Climate-related and Other Uncertainties in the Financial Statements project (4:25); the finalised Agenda Decision on net-zero commitments (6:21); and the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers and IFRS 9—Impairment (11:20).
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the April 2024 ISSB meeting and recent stakeholder engagement.
ISSB Vice-Chair Sue Lloyd is joined by ISSB Member Veronika Pountcheva and ISSB Technical Fellow Dianora Aria De Marco. They discuss the recent Transition Implementation Group on IFRS S1 and IFRS S2 meeting, which took place in March 2024. They cover why the Transition Implementation Group was set up and what the group aims to achieve. Sue, Veronika and Dianora also reflect on the submissions to the group and share insights from the group's members.
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.
IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions held at the 18-21 March IASB meeting about progress made in the Climate-related and Other Uncertainties in Financial Statements project (01:18); discussions in the Management Commentary project (07:57); and developments in the Power Purchase Agreements project (14:20).
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd reflect on recent developments from the ISSB including the March 2024 Board meeting, jurisdictional developments and a work plan update.
IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects: changes to the IASB work plan (00:45); progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38); developments in the Rate-regulated Activities project (08:09); and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard (12:52).
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Jingdong Hua reflect on recent developments from the ISSB including the February 2024 board meeting, the IFRS Sustainability Symposium and progress to support the implementation of the ISSB Standards.
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, along with Committee members Jon Nelson and Jens Freiberg, talks about the latest activities to support the consistent application of IFRS Accounting Standards.
IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions from the January 2024 IASB meeting. The projects discussed are the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Power Purchase Agreements, IFRS 9─classification and measurement and the addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the latest developments from the ISSB, including priorities for 2024 and an update on recent progress on technical work.
IASB Vice-Chair Linda Mezon-Hutter and ISSB Vice-Chair Sue Lloyd share their reflections of the inaugural joint IASB-ISSB technical meeting held on 25 January 2024 in London.
IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight key discussions from the IASB meeting which includes an update on the IASB workplan; details on two projects discussed at the board meeting on Management Commentary and Power Purchase Agreements; and a preview of the key developments from the IASB during the first half of 2024.
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd look back at the ISSB’s progress in 2023, reflect on highlights from the past month including engagements at COP28 and the launch of the IFRS Sustainability knowledge hub and share key takeaways from the ISSB's December board meeting.
IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the November IASB Update podcast. The projects are: Business Combinations under Common Control; the Post-implement Review of IFRS 9—Impairment; the Provisions project; and insight into the upcoming Exposure Draft on Financial Instruments with Characteristics of Equity.
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB including the ISSB's first meeting at its Beijing office, the launch of GRI’s Sustainability Innovation Lab and an update on technical work from the November board week.
IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the October IASB Update podcast. The projects are: Amendments to IFRS 9—Classification and Measurement; Equity Method; and the Second Comprehensive Review of IFRS for SMEs Accounting Standard.
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB including recent progress towards jurisdictional adoption of IFRS S1 and IFRS S2, updates on recent progress from some of our partners, capacity building and translations as well as an update on the October board week.
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the decisions made at the IFRS Interpretations Committee meeting held on 12 September.
IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the September 2023 IASB meeting.
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB, including supporting the implementation of IFRS S1 and IFRS S2; bilateral engagements with jurisdictions and the development of the ISSB’s adoption strategy; and the ISSB’s recent consultation on its future priorities.
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 July 2023 IASB meeting.
ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the progress since the launch of IFRS S1 and IFRS S2, technical updates, the upcoming IAASB consultation and information on recent webinars.
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie; and Interpretations Committee members Karen Higgens and Donné Sephton, discuss the latest activities to support the consistent application of IFRS Accounting Standards.
IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments in our work on Primary Financial Statements, Equity Method, Subsidiaries without Public Accountability, Rate-regulated Activities and the Second Comprehensive Review of the IFRS for SMEs Standard.
ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the launch of the ISSB's first two Standards, IFRS S1 and IFRS S2, upcoming launch events and recent stakeholder engagements.
