28 May 2019

May IASB podcast now available

In this month’s podcast, Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and the Board Vice-Chair Sue Lloyd together with Technical Staff Member Matt Tilling provide a summary of discussions held at the May Board meeting as well as of other developments.

Hans outlines proposed amendments to the IFRS Foundation’s Due Process Handbook. The Handbook sets out the procedural requirements followed by the International Accounting Standards Board and the IFRS Interpretations Committee. The proposed amendments would clarify the use of effects analyses and the role of agenda decisions published by the IFRS Interpretations Committee.

Sue speaks about another document, which has already been published for comment: proposed amendments to IAS 39 and IFRS 9 in the light of global IBOR reform. The comment period ends 17 June. Hans touches upon the forthcoming exposure draft of amendments to IFRS 17 Insurance Contracts that the staff are beginning to draft.

Sue also summarises the Board’s discussion on the Disclosure Initiative—Targeted Standards-level Review of Disclosures and more specifically on possible approaches to developing technical analysis and recommendations to respond to feedback from stakeholders.

Hans sums up the Board’s discussion of the staff’s approach to revising IFRS Practice Statement 1 Management Commentary.

Other projects covered during the podcast are as follows:

You can listen to the podcast on our podcast page, where you can also register to receive alerts when a new podcast becomes available. The podcasts are also available on iTunes and YouTube.

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