In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), talks about the Board’s discussions at the meeting held virtually on 26 January 2021, as well as other relevant developments during the month. Topics included:
- feedback received on our consultation paper Exposure Draft General Presentation and Disclosures;
- decisions made on the Disclosure Initiative—Subsidiaries that are SMEs project;
- an overview of the Board’s current work plan;
- the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and
- the upcoming consultation on Disclosure Initiative—Targeted Standards-level Review of Disclosures.
A full summary of the January 2021 Board meeting can be found in the IASB Update.
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