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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the first quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in January and March 2020, as well as other developments in that period. They cover the various questions discussed at these meetings, including the agenda decisions finalised on the definition of a lease, on training costs and on hyperinflationary foreign operations.
IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan in the latest Interpretations Committee podcast to talk about Board and Committee activities to support consistent application during the second quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in April and June 2020; topics covered include sale and leaseback transactions, player transfer payments, deferred tax and reverse factoring arrangements.
You can listen to these and other podcasts on our podcast page, where you can also register to receive alerts when a new podcast becomes available. This podcast and all others are also available on our YouTube channel.
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