In our September IASB podcast Chair and vice-chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join education director Matt Tilling to provide an update on the Board's latest activities and summarise the September Board discussions.
Hans introduces the new Board members and talks about the recently issued Materiality Practice Statement. Sue updates on the latest discussions on the Primary Financial Statements project as well as the three education sessions that took place—on rate-regulated activities, business combinations under common control and dynamic risk management.
Hans also gives an update on the Board's discussion on the Conceptual Framework, which is currently being finalised, while Sue talks through some of the maintenance work on IFRS Standards carried out by the IFRS Interpretations Committee and how the Committee works.
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