27 June 2019

June IASB podcast now available

In our June podcast, members of the International Accounting Standards Board (Board) Nick Anderson, Darrel Scott and Ann Tarca provide an update on the Board's latest meeting as well as on other developments and events this month. Among the topics discussed were:

  • the Board’s continuing discussion on Goodwill and Impairment, which included the Board voting to retain the existing impairment-only model for goodwill accounting, rather than developing a proposal to reintroduce amortisation of goodwill, as its preferred model in the forthcoming consultation document;
  • the Primary Financial Statements project, where the Board discussed a series of marginal issues to be clarified for the proposals in the upcoming exposure draft;
  • education and discussion sessions on Rate-regulated Activities;
  • discussions about the upcoming Request for Information that will be published as part of the 2019 Review of the IFRS for SMEs Standard and to what extent the Standard should be aligned with recent IFRS Standards; and
  • updates on the Board’s discussions on the Financial Instruments with Characteristics of Equity and the Business Combinations Under Common Control projects, as well as on implementation questions linked to IAS 16 Property, Plant and Equipment.

Nick, Darrel and Ann also thanked their Board member colleagues Amaro Gomes and Tak Ochi for their involvement in standard-setting over the last decade. Amaro and Tak are stepping down at the end of this month when their second terms on the Board end.

June 2019 IASB podcast

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

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