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International Accounting Standards Board: Developments in IFRS Standards

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The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.
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Location:

United States

Description:

The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

Language:

English


Episodes

IASB podcast

9/29/2019
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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.

Interpretations Committee podcast

9/29/2019
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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 and IAS 29, to do with hyperinflation.

Interpretations Committee podcast

7/4/2019
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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.

IASB podcast

6/26/2019
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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...

IASB podcast

5/27/2019
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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.

IFRS 17 podcast

5/16/2019
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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.

IASB podcast

4/16/2019
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Chair and Vice-Chair 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...

IFRS 17 podcast/TRG for IFRS 17 podcast

4/15/2019
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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.

IASB podcast

3/20/2019
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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...

IFRS 17 podcast

3/14/2019
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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.

IASB podcast

2/18/2019
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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.

IFRS 17 podcast

2/7/2019
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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.

IFRS 17 podcast

1/29/2019
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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.

IASB podcast

1/29/2019
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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.

IASB podcast

12/17/2018
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The last monthly podcast of 2018 features Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, together with Technical Staff Member Matt Tilling. They discuss the December meeting of the Board and other developments, including IFRS 17 Insurance Contracts, Primary Financial Statements, IBOR Reform, Rate-regulated Activities and ASAF.

Duration:00:18:24

IFRS 17 podcast

12/13/2018
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Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the December 2018 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast

11/20/2018
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Vice-Chair and Member of the International Accounting Standards Board Sue Lloyd and Darrel Scott join Technical Staff member Matt Tilling to provide a summary of the November Board meeting. Topics include the IFRS 17 Insurance Contracts and exception from applying IFRS 9 Financial Instruments, the objectives of management commentary, the Rate-regulated Activities project and others.

Duration:00:16:48

IFRS 17 podcast

11/15/2018
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IASB member Darrel Scott and technical staff member Andrea Pryde report on the discussion at the November 2018 meeting of the Board regarding IFRS 17 Insurance Contracts.

Duration:00:10:57

IASB podcast

10/29/2018
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Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, possible amendments to the IASB's Practice Statement on making materiality judgements in relation to accounting policy disclosures, potential work on IAS 12 and the income tax Standard, which has come to the Board...

Duration:00:11:41

IFRS 17 podcast

10/26/2018
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IASB member Darrel Scott and technical staff member Roberta Ravelli report on the discussion at the October 2018 meeting of the Board regarding IFRS 17 Insurance Contracts.

Duration:00:10:57