In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board respectively, talk about the discussions that took place in the meeting held from 25 to 28 October 2021, as well as some highlights from the previous month.
Topics discussed include:
- an update on Goodwill and Impairment;
- the continuing redeliberations on the Primary Financial Statements project;
- an overview of feedback obtained on the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12;
- stakeholder responses to Rate-regulated Activities;
- the current status on the Second Comprehensive Review of the IFRS for SMEs Standard;
- the decision made on Pension Benefits that Depend on Asset Returns;
- a summary of Equity Method;
- proposed narrow scope amendment to IFRS 17; and
- a ratification of tentative agenda decisions made by the Interpretations Committee;
A full summary of the October Board meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page. They are also available on your podcast player, Spotify and our YouTube channel.
Followable tags
IFRS 3 Business Combinations
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 14 Regulatory Deferral Accounts
IFRS 17 Insurance Contracts
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 19 Employee Benefits
IAS 28 Investments in Associates and Joint Ventures
IAS 36 Impairment of Assets
The IFRS for SMEs Accounting Standard
