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IFRS Foundation Education Director Matt Tilling together with the Chair and Vice-Chair of the International Accounting Standards Board (Board), Hans Hoogervorst and Sue Lloyd, discuss the July meeting of the Board.

They provide an update on the latest developments on IFRS 17 Insurance Contracts, including the Financial Stability Board’s statement on the Standard. They also talk about some of the materials the IFRS Foundation is making available to help companies prepare for the implementation of the Standard and provide an overview of investor feedback on the new accounting requirements.

Sue also talks about the Board’s lively discussion about the Materiality Practice Statement and the Board’s plans to issue a minor amendment to IFRS 9 Financial Instruments.

Hans summarises the education sessions on goodwill and impairment and rate-regulated activities.

Listen to the podcast here. You can also sign up to receive future podcasts here.

The full summary of the Board meeting can be found here.