06 March 2018

February 2018 podcast now available

The IFRS Foundation’s Education Director Matt Tilling is joined by Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Board member Darrel Scott to provide a summary of the Board’s February meeting as well as other key developments.

Hans starts by giving an update on the IFRS Foundation Trustees’ meeting
, which took place in Hong Kong at the very start of February, before Darrel talks about the first technical meeting of the Transition Resource Group for Insurance Contracts as well as other initiatives to support IFRS 17 implementation.

Hans goes on to discuss the feedback received to the Board’s Discussion Paper on the Principles of Disclosure that was published last year, explaining that users of financial statements and the companies that prepare the financial statements seem to have opposing views on the topic of disclosure overload.

Darrel summarises the Board’s discussion on the Primary Financial Statements project, which in the February meeting focused on the presentation of cash flows of ‘integral’ and ‘non-integral’ associates and joint ventures and the continued discussion about management performance measures.

The podcast also includes a discussion of the Board’s Rate-regulated Activities project, the latest decisions relating to its Business Combinations Under Common Control project and an update on next steps on projects in the Board’s ‘research pipeline’, which are the topics the Board plans to start working on next.

You can listen to the podcast on our podcast page as well as via iTunes and on YouTube.

close

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.