In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (IASB) respectively, talk about the IASB's discussions during the meeting held from 14 to 16 December 2021.
Topics discussed during this episode include:
- an update on the Primary Financial Statements project;
- ongoing discussions on Rate-regulated Activities;
- developments in the Financial Instruments with Characteristics of Equity and Business Combinations Under Common Control projects;
- ongoing Standard-by-Standard discussions on aligning the IFRS for SMEs Standard with major standards;
- another look at feedback received from stakeholders on the IASB’s Lease Liability in a Sale and Leaseback piece of work; and
- reflections on the highlights of 2021.
A full summary of the December IASB meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page. They are also available on your podcast player, Spotify and our YouTube channel.
Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
IFRS 14 Regulatory Deferral Accounts
Conceptual Framework for Financial Reporting
IFRS Foundation strategy and governance
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 32 Financial Instruments Presentation
The IFRS for SMEs Accounting Standard
