In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (IASB) respectively, talk about the IASB's discussions during the meeting held from 14 to 16 December 2021.

Topics discussed during this episode include:

A full summary of the December IASB meeting can be found in the IASB Update.

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Standards development
Strategy and governance
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
IFRS 14 Regulatory Deferral Accounts
Conceptual Framework for Financial Reporting
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 32 Financial Instruments Presentation
The IFRS for SMEs Standard