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
04 Sep 2019
IASB member Nick Anderson offers insight into the new disclosures the Board is proposing as part of the package of targeted amendments.
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
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
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
IASB member Patricia McConnell provides her perspectives on the new hedge accounting requirements.
27 Jun 2014
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
IASB member Pat Finnegan discusses the revised 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
IASB member Pat Finnegan discusses the proposals dealing with the accounting for credit losses on financial instruments.
14 Dec 2012
IASB member Pat Finnegan discusses proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments.
20 Nov 2012
IASB member Paul Pacter discusses the Board's amendments to its consolidation requirements.
13 Mar 2012
IASB member Paul Pacter discusses IFRS 12 Disclosure of Interests in Other Entities and its requirements.
31 Jan 2012
IASB member Patrick Finnegan discusses the objective of the IASB’s first public agenda consultation on its future work plan.
05 Oct 2011
IASB member Paul Pacter discusses why it's important that the IASB hears the investor’s voice.
24 Aug 2011
IASB member Patricia McConnell discusses the Board's amendments to IAS 19 Employee Benefits.
05 Aug 2011
IASB member Ian Mackintosh discusses the IASB's consultations on the broad, strategic direction and balance of its future work plan.
09 Jun 2011
IASB member Paul Pacter discusses the consistency of standards issued by the IASB with the CFAI Model.
01 Jun 2011
IASB member Patricia McConnell discusses the main proposals in the exposure draft Offsetting Financial Assets and Financial Liabilities.
18 May 2011
IASB member Patrick Finnegan discusses IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities.
17 Jan 2011
IASB member Stephen Cooper discusses the exposure draft on proposals to replace the hedge accounting requirements in IAS 39 Financial Instruments: Recognition and Measurement.
10 Dec 2010
IASB member Paul Pacter discusses the benefits of high quality global financial reporting standards to capital providers.
26 Oct 2010
IASB member Stephen Cooper discusses two alternative methods for lessor accounting.
07 Oct 2010
IASB member Patrick Finnegan discusses the exposure draft on Insurance Contracts and the advantages of the proposed model.
10 Sep 2010
IASB member Patricia McConnell discusses some of the main differences between the proposals laid out in the 2008 discussion paper on financial statement presentation.
23 Aug 2010
IASB member Patrick Finnegan discusses the exposure draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements.
12 Jul 2010
IASB member Patricia McConnell discusses the exposure draft Fair Value Option for Financial Liabilities.
08 Jul 2010
IASB member Patrick Finnegan discusses whether there is value for investors in modifying and enhancing the presentation of financial information in the primary financial statements.
24 Jun 2010
IASB member Patricia McConnell discusses the IASB's proposal for major changes to how lessees account for leases.
11 Jun 2010
IASB member Stephen Cooper discusses the exposure draft of a revised standard for revenue recognition dealing with financial reporting.
04 Jun 2010
IASB member Patrick Finnegan discusses the main goal of the IASB's proposal, Presentation of Items of Other Comprehensive Income.
11 May 2010
IASB member Stephen Cooper discusses the IASB's proposed changes to accounting for the impairment of loans and other debt instruments recorded at amortised cost.
29 Apr 2010
IASB member Patricia McConnell discusses two of the IASB's proposals to improve accounting for pensions and other defined benefit plans.
