Dec 2019
IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd start the podcast with the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They then discuss key developments from the December Board meeting, beginning with progress in amendments to IFRS 17 Insurance Contracts, IBOR Reform and Financial Instruments with Characteristics of Equity projects. More work is covered, including discussing a review of the IFRS for SMEs Standard, before Hans and Sue share their highlights from the year.
Nov 2019
IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join Board member Darrell Scott to discuss recent developments in proposed amendments to IFRS 17, Management Commentary (a project to revise and update IFRS Practice Statement 1 Management Commentary), Review of Disclosures, recommendations from the IFRS Interpretations Committee, Subsidiaries that are SMEs, Lack of Exchangeability and disclosure requirements.
Oct 2019
IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, management commentary and this month's stakeholder event and meeting of the IFRS Trustees.
Sep 2019
Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd are joined by communications team member Kasia Gilewska to summarise the decisions made at September’s Board meeting and talk about other key developments and events that have taken place during September, covering IBOR, Financial Instruments, Business Combinations, Agenda Consultation and the recent IFRS Advisory Council meeting.
Aug 2019
Vice-Chair of the Board Sue Lloyd joins communications team member Kirstina Reitan for a conversation about the Interest Rate Benchmark Reform project, including a recap on its background, the decisions taken by the Board during the August meeting and what happens next.
Jul 2019
Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join communications team member Kasia Gilewska to summarise the July Board meeting and discuss other developments and events this month, including the Board's recent meeting with the Accounting Standards Advisory Forum, deliberations of stakeholders' feedback regarding IBOR reform, the Dynamic Risk Management model, review of the IFRS for SMEs Standard, the Disclosure Initiative, Management Commentary, and the projects Goodwill and Impairment, Primary Financial Statements and Rate-regulated Activities.
Jun 2019
In our June podcast, members of the International Accounting Standards Board (Board) Nick Anderson, Darrel Scott and Ann Tarca provide an update on the Board's latest meeting as well as on other developments and events this month, including discussions on Goodwill and Impairment, the Primary Financial Statements project, Rate-regulated Activities, the upcoming Request for Information which is part of the 2019 Review of the IFRS for SMEs Standard, Financial Instruments with Characteristics of Equity, Business Combinations Under Common Control projects, and implementation questions linked to IAS 16 Property, Plant and Equipment.
May 2019
Chair of the Board Hans Hoogervorst and Vice-Chair Sue Lloyd join Technical Staff Member Matt Tilling to provide a summary of discussions held at the May Board meeting as well as of other developments. Projects covered in this podcast include: Amendments to IFRS 17 Insurance Contracts, Disclosure Initiative, Management Commentary, Rate-regulated Activities, Goodwill and Impairment and 2019 Comprehensive Review of the IFRS for SMEs Standard.
Apr 2019
Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting as well as on other developments this month. Hans covers his recent speech on sustainability reporting, the Board's work to update the Management Commentary Practice Statements and the Primary Financial Statements and Business Combinations projects. Sue provides a summary of the latest meeting of the TRG for IFRS 17 and summarises the Board discussions on IFRS 17. Other projects discussed include Goodwill and Impairment and Dynamic Risk Management.
Mar 2019
Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling to discuss new appointments to the Board, possible narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS 17 Insurance Contracts, classification of liabilities as current or non-current, guidance on the circumstances in which equity-settlement features affect liabilities, subsidiaries that are SMEs, a review of the SMEs Standard, the Discussion Paper on financial instruments with characteristics of equity and Primary Financial Statements.
Feb 2019
February's IASB podcast brings together Vice-Chair Sue Lloyd, Board member Darrel Scott and Technical Staff member Matt Tilling to discuss amendments to IFRS 17, IBOR reform, the IFRS for SMEs Standard, Management Commentary, Primary Financial Statements and more.
Jan 2019
Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join IFRS Technical Staff member Matt Tilling to discuss the latest Board meeting and the road ahead. Hans discusses the proposed IFRS 17 amendments and the meeting of the Trustees. Sue examines those amendments as well the ones proposed for IAS 12 Income Tax. A roundup of key projects the Board is working on this year concludes the podcast.