Investor Perspectives
The IASB Investor Perspectives articles aim to make it easy for investors to keep up to speed on changes in the world of International Financial Reporting Standards and how those changes may affect an investor’s day job.
The articles are written by Board members or as guest contributions by investors, and profile the impact that future Standards or proposals may have on your analysis of performance and in comparing financial statements across companies. We encourage investors to read these articles and share their thoughts on the direction we are taking.
Date published
Description
Title
10 Apr 2018
IASB member Darrel Scott offers his perspective on the new information about insurers’ financial performance that will be available when IFRS 17 is applied
27 Jun 2016
Former IASB member Pat Finnegan offers his perspective on the need to improve the disclosure effectiveness about a company's capital structure.
29 Jan 2016
IASB member Sue Lloyd discusses some of the key changes to financial statements that investors will see when companies apply the accounting requirements.
10 Dec 2015
IASB member Sue Lloyd provides an overview of these proposed amendments and also discusses the importance of investor involvement during the comment period.
16 Oct 2015
Former IASB member Patrick Finnegan explains the IASB’s 2015 Agenda Consultation and the importance of investor involvement.
29 Sep 2015
IASB member Steve Cooper explains the IASB’s proposals on measurement that are part of the Conceptual Framework project
11 Jun 2015
IASB member Steve Cooper explains the IASB’s proposals on prudence.
23 Mar 2015
Investors Nick Anderson, Gunnar Miller and Tanya Branwhite discuss the merits of the proposed amendments to IAS 7 to provide more information about changes in debt.
26 Feb 2015
IASB member Steve Cooper provides an update for investors on the IASB’s insurance contracts project.
24 Jul 2014
IASB member Sue Lloyd discusses the new accounting standard for financial instruments.
30 Jun 2014
Former IASB member Patricia McConnell provides her perspectives on the new hedge accounting requirements.
27 Jun 2014
Former IASB member Patricia McConnell provides her perspectives on the new accounting requirements for revenue recognition.
17 Apr 2014
IASB member Steve Cooper discusses an accounting approach for dynamic risk management.
31 Mar 2014
IASB member Patricia McConnell provides her perspectives on the Board's changes to accounting for own credit.
06 Sep 2013
Former IASB member Pat Finnegan talks about the revised set of proposals dealing with the accounting for insurance contracts.
19 Jul 2013
IASB member Steve Cooper discusses the Discussion Paper which proposes changes to its conceptual framework for financial reporting.
07 Mar 2013
Former IASB member Pat Finnegan talks about a published set of proposals dealing with the accounting for credit losses on financial instruments.
14 Dec 2012
Former IASB member Pat Finnegan discusses proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments.
20 Nov 2012
Former IASB member Paul Pacter discusses the Board's amendments to its consolidation requirements.
13 Mar 2012
Former IASB member Paul Pacter discusses IFRS 12 Disclosure of Interests in Other Entities and its requirements.
