In the February 2022 IASB podcast, IASB Chair Andreas Barckow and Sue Lloyd (Vice-Chair of IASB until 1 March 2022) join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include:
- an update on the Third Agenda Consultation;
- decisions following the Post-implementation Review of IFRS 10, 11 and 12;
- further deliberations on Primary Financial Statements and Rate-regulated Activities projects;
- feedback received on the Dynamic Risk Management and Disclosure Initiative—Targeted Standards Level Review of Disclosures projects;
- developments on the Financial Instruments with Charactertistics of Equity project; and
- key decisions made to progress the Exposure Draft for the Second Comprehensive Review of the IFRS for SMEs Standard.
A full summary of the February 2022 IASB 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 on our YouTube channel.
Followable tags
IFRS Accounting Standards development
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
IFRS 14 Regulatory Deferral Accounts
Conceptual Framework for Financial Reporting
IFRS Foundation strategy and governance
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 19 Employee Benefits
IAS 32 Financial Instruments Presentation
The IFRS for SMEs Accounting Standard
