IFRS Foundation podcasts

To help stakeholders stay up to date and engage with the work of the International Accounting Standards Board and the IFRS Interpretations Committee, the IFRS Foundation produces podcasts where we summarise and discuss the latest developments, meetings and project developments.

If you would like to be alerted by email whenever we produce a new podcast, you can do so by choosing the relevant follows in the dashboard. Most podcasts are about our projects, so follow 'Standards Development'. If you choose to follow specific Standards you will be alerted to podcast relevant to those Standards. You will need to be a registered user of the website to do so.

Our podcasts can also be found on YouTube and Spotify.

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IASB podcasts

IFRS Interpretations Committee podcasts

Project podcasts

Other podcasts

IASB podcasts

Every month, after the monthly meeting of the International Accounting Standards Board (Board), the IFRS Foundation produces a podcast.

The podcasts summarise the Board's discussions and some of the key decisions taken, and provide a bit of context: why is the Board working on this project, what was the focus of the latest Board discussion, and what are the next steps? They also give an update on other key events.

The podcasts are typically between 10 and 15 minutes long and normally feature the Chair and Vice-Chair of the Board, Andreas Barckow and Sue Lloyd.

Date	Topics covered	Podcast
31 Jan 2022	In this month’s podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include administrative and strategic matters, feedback obtained on recent consultations and further deliberations on the Primary Financial Statements project.	IASB podcast January 2022
02 Mar 2022	In this month's 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, feedback on recent consultations and further deliberations on the Primary Financial Statements project.	IASB podcast February 2022
04 Apr 2022	In the March 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in March. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.	IASB Podcast March 2022
05 May 2022	In the April 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in April. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.	IASB Podcast April 2022

Date	Topics covered	Podcast
29 Jan 2021	International Accounting Standards Board Vice-Chair Sue Lloyd talks about projects discussed at the January 2021 meeting as well as other relevant news and developments. Topics include: feedback received on our consultation paper Exposure Draft General Presentation and Disclosures; decisions made in the Disclosure Initiative—Subsidiaries that are SMEs project; an overview of the Board’s current work plan; the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and the upcoming consultation on Disclosure Initiative—Targeted Standards-level Review of Disclosures.	IASB podcast January 2021
24 Feb 2021	International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.	IASB podcast February 2021
29 Mar 2021	International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in March 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about supporting stakeholders’ engagement with the Board’s consultations by having longer comment periods than usual; stakeholder feedback on the Goodwill and Impairment project; decisions taken in the Primary Financial Statements project; and developments in the Equity Method research project.	IASB podcast March 2021
04 May 2021	International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held virtually on 27 and 28 April 2021, including updates from the Financial Instruments with Characteristics of Equity, Goodwill and Impairment, Primary Financial Statements and Dynamic Risk Management projects.	IASB podcast April 2021
02 Jun 2021	International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in May: decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Standard and Financial Instruments with Characteristics of Equity projects; discussions on feedback received on the Board’s Goodwill and Impairment and Lease Liability projects; updates on the Dynamic Risk Management project; and a new question that has arisen on IFRS 17 Insurance Contracts.	IASB podcast May 2021
29 Jun 2021	International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in June: decisions taken regarding scope in the Primary Financial Statements and Goodwill and Impairments projects, and the addition of narrow-scope amendment projects to the Board’s workplan (including one relating to the initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments). It is also the last episode with Hans, who steps down as Chair on 30 June 2021. He shares some reflections on his 10 years at the helm.	IASB podcast June 2021
30 Jul 2021	New International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the meeting held in July 2021 including decisions taken regarding changes to the Board’s preliminary views in the Primary Financial Statements project, ongoing re-deliberations relating to Goodwill and Impairment, and updates on the post-implementation reviews of IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.	IASB podcast July 2021
30 Sep 2021	International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in September 2021. Projects discussed during the meeting include Extractive Activities, Financial Instruments with Characteristics of Equity, Dynamic Risk Management, Primary Financial Statements and Goodwill and Impairment. Andreas and Sue also touch on the recent World Standard-setters Conference and the IFRS Foundation Trustees’ work on a proposed International Sustainability Standard Board to operate alongside the IASB.	IASB podcast September 2021
05 Nov 2021	International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in October 2021. Projects discussed during the meeting include Primary Financial Statements, Goodwill and Impairment, Rate-regulated Activities, IFRS 17 Insurance Contracts and the Equity Method project, among others.	IASB podcast October 2021
29 Nov 2021	International Accounting Standards Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in November 2021. Topics covered include feedback on the Board’s Third Agenda Consultation and updates to the Goodwill and Impairment, Primary Financial Statements and IFRS for SMEs projects, among others.	IASB podcast November 2021
20 Dec 2021	In the December episode of the IASB Update podcast, IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd reflect on some of their highlights from 2021 and update listeners on the projects on Primary Financial Statements, Rate-regulated Activities and Financial Instruments with the Characteristics of Equity, among other topics.	IASB Podcast December 2021

Date	Topics covered	Podcast
29 May 2020	In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.	IASB podcast May 2020
31 Oct 2020	In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah cover work plan changes, the upcoming Agenda Consultation and technical topics that include Subsidiaries that are SMEs, Management Commentary and the Equity Method of Accounting.	IASB podcast October 2020
24 Mar 2020	International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: IFRS 17 and the extension of its effective date; the objectives of the Management Commentary project; and principles relevant to Rate-regulated Activities.	IASB podcast March 2020
28 Feb 2020	IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.	IASB podcast February 2020
30 Jun 2020	In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Disclosure Initiative projects, among others, and bid farewell to two long-serving Board members.	IASB podcast June 2020
31 Jan 2020	International Accounting Standards Board (Board) Vice-Chair Sue Lloyd and Board member Nick Anderson look at the topics discussed at the January 2020 Board meeting. Projects covered in this podcast include: Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Pension Benefits the Depend on Asset Returns, amendments to the insurance contracts Standard, IFRS 17, IBOR Reform, Business Combinations Under Common Control, Disclosures Initiatives and the recently published Request for Information on the IFRS for SMEs Standard.	IASB podcast January 2020
21 Dec 2020	IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd talk about the Board’s discussions on the recent consultations on Primary Financial Statements and the IFRS for SMEs Standard. They also focus on the approval of agenda decision Supply Chain Financing Arrangements—Reverse Factoring, updates on the Subsidiaries that are SMEs and Financial Instruments with Characteristics of Equity projects and plans for the Post-implementation Review of the classification and measurement requirements in IFRS 9.	IASB podcast December 2020
23 Nov 2020	In the November 2020 episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IASB’s annual joint education session with the US standard-setter FASB, current Post-implementation Review projects, Management Commentary and Subsidiaries that are SMEs.	IASB podcast November 2020
30 Apr 2020	IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd focus on the Board’s discussions around the effects of covid-19 on our stakeholders and our work plan at a supplementary meeting held remotely on Friday 17 April 2020.	IASB podcast April 2020
30 Sep 2020	In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover Management Commentary and Rate-regulated Activities, among other topics.	IASB podcast September 2020
29 Jul 2020	In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Management Commentary projects, among others.	IASB podcast July 2020

Date	Topics covered	Podcast
30 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.	IASB podcast
27 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.	IASB podcast
31 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.	IASB podcast
17 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.	IASB podcast
21 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.	IASB podcast
18 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.	IASB podcast
19 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.	IASB podcast
29 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.	IASB podcast
31 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.	IASB podcast
30 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.	IASB podcast
28 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.	IASB podcast

Date	Topics covered	Podcast
31 Jan 2018	In the first podcast of 2018, Chair Hans Hoogervorst summarises the Board's discussions on the Primary Financial Statements project and reports on the progress of the <em>Conceptual Framework</em>. Vice-Chair Sue Lloyd provides an update on the Financial Instruments with Characteristics of Equity (FICE) project and the two further issues brought to the Board table from the IFRS Interpretations Committee this month. Also discussed: Feedback from the IFRS 13 Post-implementation Review and the Board’s ongoing discussions about goodwill and impairment.	IASB podcast
28 Sep 2018	Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join the IFRS Foundation’s Education Director Matt Tilling for the September podcast to discuss the Board meeting and other developments that have taken place this month. Topics include Primary Financial Statements, Dynamic Risk Management, the upcoming World Standard-setters Conference, the IFRS Trustees' meeting and the IFRS Advisory Council meeting.	IASB podcast
30 Jul 2018	In this month’s podcast, the IFRS Foundation’s Education Director Matt Tilling is joined by IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd to provide a summary of the main discussions during the July Board meeting as well as other developments and events that have taken place this month. The technical topics discussed include: goodwill and impairment, rate-regulated activities, accounting for cryptocurrencies and others.	IASB podcast
28 Jun 2018	Recorded in Frankfurt, during the IFRS Foundation’s annual international conference, Vice-Chair of the International Accounting Standards Board Sue Lloyd joins the IFRS Foundation’s Education Director Matt Tilling for the June podcast about the Board’s recent discussions and activities. Sue provides an overview of the conference, the Board’s consultation on Financial Instruments with the Characteristics of Equity and a joint FASB and IASB education meeting. Other topics from the IASB June meeting covered include the IFRS Taxonomy, the Board’s discussions on the definition of material, Business Combinations under Common Control and the Dynamic Risk Management projects.	IASB podcast
31 May 2018	IASB Chairman Hans Hoogervorst is joined by Vice-Chair Sue Lloyd and Education Director Matt Tilling to provide an update on the most recent IASB meeting and other developments. Projects raised in this podcast include Primary Financial Statements, Disclosure Initiative, Business Combinations under Common Control, Rate-regulated Activities, and Goodwill and Impairment.	IASB podcast
28 Feb 2018	The IFRS Foundation’s Education Director Matt Tilling is joined by Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Board member Darrel Scott to provide a summary of the Board’s February 2018 meeting as well as other key developments. Topics discussed include: disclosures, rate-regulation, IFRS 17 implementation, cash flows, management performance measures and business combinations under common control.	IASB podcast
30 Oct 2018	Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, possible amendments to the IASB's Practice Statement on making materiality judgements in relation to accounting policy disclosures, potential work on IAS 12 and the income tax Standard, which has come to the Board from the IFRS Interpretations Committee as a consequence of the new leases Standard, IFRS 16.	IASB podcast
28 Mar 2018	In the latest IASB podcast, Sue Lloyd talks disclosures and dynamic risk management and Darrel Scott discusses rate-regulation and management commentary, and the outcomes of recent key stakeholder group meetings. Other topics covered include the latest discussions about the work following post-implementation reviews of IFRS 13 and IFRS 8.	IASB podcast
30 Apr 2018	Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), provide an update on the April meeting of the Board and other recent developments. Hans gives a summary of what’s new in the revised <em>Conceptual Framework for Financial Reporting</em>, which was issued at the end of March. He also covers the Board’s discussions about the projects on Primary Financial Statements and Goodwill and Impairment. Sue summarises the discussion on the definition of ‘material’, which focused on the feedback received to the consultation on proposed amendments that was published last year, and updates on the work to develop an accounting model for business combinations between companies that are owned by the same parent company.	IASB podcast
21 Nov 2018	Vice-Chair and Member of the International Accounting Standards Board Sue Lloyd and Darrel Scott join Technical Staff member Matt Tilling to provide a summary of the November Board meeting. Topics include the IFRS 17 <em>Insurance Contracts</em> and exception from applying IFRS 9 <em>Financial Instruments</em>, the objectives of management commentary, the Rate-regulated Activities project and others.	IASB podcast
18 Dec 2018	The last monthly podcast of 2018 features Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, together with Technical Staff Member Matt Tilling. They discuss the December meeting of the Board and other developments, including IFRS 17 <em>Insurance Contracts</em>, Primary Financial Statements, IBOR Reform, Rate-regulated Activities and ASAF.	IASB podcast

Date	Topics covered	Podcast
01 May 2017	In this podcast, Sue provides an overview of implementation and maintenance activities discussed at the May Board meeting – including the IFRIC Interpretation on IAS 12 Income Taxes and an upcoming amendment to IAS 28 <em>Investments in Associates and Joint Ventures</em>. She also talks about the ongoing Post-implementation Review of IFRS 13, the fair value measurement Standard. Darrel provides an overview of IFRS 17, which was issued in May, before Sue summarises some of the other activity during the month – including the activities during the Trustees meeting in Tokyo, Japan, and a new agreement the IFRS Foundation has signed with the World Bank.	IASB Podcast
01 Feb 2017	Feedback on the recent consultation on proposed changes to the definition of a business (IFRS 3); the Board’s discussions on how to account for rate-regulated activities; the comment period for the forthcoming proposed narrow-scope amendment to IFRS 9 regarding contracts with symmetric prepayment options; and the February ‘sweep issues discussion’ on the new insurance contracts Standard, following an external review of the draft Standard to ensure the wording is clear.	IASB Podcast
20 Dec 2017	Chairman Hans Hoogervorst and Board member Amaro Gomes join Education Director Matt Tilling to talk about the latest Board discussions and take a look back at the highlights of 2017.	IASB Podcast
31 Oct 2017	Hans and Sue discuss events including the World Standard-setters Conference and meetings of the Accounting Standards Advisory Forum and the IFRS Advisory Council. They also discuss how the Board may improve the impairment model for goodwill and simplify the impairment testing that companies are required to do. They describe how the work on goodwill sprung out of the Post-implementation Review of the business combinations Standard, IFRS 3, and reflect on why goodwill and impairment is such a hot topic. Other projects discussed include the Conceptual Framework and current implementation issues.	IASB Podcast
22 Nov 2017	Hans Hoogervorst, Nick Anderson and Ann Tarca of the International Accounting Standards Board are joined by Education Director Matt Tilling to discuss recent events, such as the meeting of the IFRS Foundation Trustees in Brazil. They also discuss a new project added to the work plan, two possible approaches to accounting for dynamic risk management, how potential changes to IFRS 8 stem from the post-implementation review of the Standard, and how primary financial statements fit into a larger initiative—Better Communication in Financial Reporting.	IASB Podcast
01 Apr 2017	Sue provides an update on the Board’s most recent discussions on its Rate-regulated Activities project. Hans summarises the Board’s discussions on the definition of a business and the proposed screening test. Also discussed are some of the implementation issues that have been referred to the Board by the IFRS Interpretations Committee and two education sessions.	IASB Podcast
01 Jun 2017	Hans talks about the role conferences play in helping stakeholders implement new Standards. He also provides an overview of the Board’s June discussion on the Primary Financial Statement project and the potential introduction of new subtotals in the statement(s) of financial performance. Sue provides an overview of some of the Board’s implementation discussions, which included a potential amendment to IAS 8 regarding voluntary changes in accounting policies and the accounting for those. She also talks about the latest developments on the proposed minor amendments to IFRS 9 in relation to prepayable financial assets with so-called negative compensation.	IASB Podcast
29 Sep 2017	Hans Hoogervorst and Sue Lloyd introduce new Board members and talk about the recently issued Materiality Practice Statement. They also provides updates on the Primary Financial Statements project, rate-regulated activities, business combinations under common control and dynamic risk management. There are further updates on the Conceptual Framework and current IFRS Interpretations Committee projects.	IASB Podcast
01 Mar 2017	Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary; Primary Financial Statements: Hans outlines the call from investors for more line items and subtotals, and gives an overview of the scope of this project; and Financial Instruments with Characteristics of Equity: Sue explains what the Gamma approach is and that the Board expects to publish a Discussion Paper later this year.	IASB Podcast
24 Jul 2017	Hans and Sue provide an update on the latest developments on IFRS 17 <em>Insurance Contracts</em>, including the Financial Stability Board’s statement on the Standard. They also talk about some of the materials the IFRS Foundation is making available to help companies prepare for the implementation of the Standard and provide an overview of investor feedback on the new accounting requirements. Sue also talks about the Board’s lively discussion about the Materiality Practice Statement, the Board’s plans to issue a minor amendment to IFRS 9 <em>Financial Instruments</em>. Hans summarises the education sessions on goodwill and impairment and rate-regulated activities.	IASB Podcast

Date	Topics covered	Podcast
17 Mar 2016	This summary covers the Conceptual Framework, Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, IFRS 3 Business Combinations—Definition of a business, Goodwill and Impairment, 2015 Agenda Consultation.	IASB Podcast
20 Jul 2016	This summary covers Amendments to IFRS 4—Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts; Conceptual Framework—Definition of an asset, recognition and factors to consider when selecting a measurement basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.	IASB Podcast
20 May 2016	This summary covers Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.	IASB Podcast
23 Jun 2016	This summary covers Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.	IASB Podcast
17 Nov 2016	This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.	IASB Podcast
23 Sep 2016	This summary covers the Conceptual Framework, Financial Instruments with Characteristics of Equity, the Draft Interpretation of IFRS 9 and IAS 28: Long-term interests and the 2015 Agenda Consultation.	IASB Update
15 Dec 2016	This summary covers Financial Instruments with Characteristics of Equity, Implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.	IASB Podcast
18 Feb 2016	This summary covers Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.	IASB Podcast
20 Oct 2016	This summary covers the 2015 Agenda Consultation, IFRS for SMEs, the Disclosure Initiative: Principles of Disclosure, the Disclosure Initiative: Materiality, the Conceptual Framework and Financial Instruments with Characteristics of Equity.	IASB Update
21 Jan 2016	This summary covers Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.	IASB Podcast
22 Apr 2016	This summary covers Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initiative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.	IASB Podcast

Date	Topics covered	Podcast
25 Jun 2015	Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets.	IASB Podcast
22 Oct 2015	Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business.	IASB Podcast
19 Mar 2015	Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts.	IASB Podcast
22 Jan 2015	Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme.	IASB Podcast
19 Nov 2015	Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.	IASB Podcast
24 Sep 2015	Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements.	IASB Podcast
16 Dec 2015	Revenue from Contracts with Customers, Research Programme, Disclosure Initiative, IFRS Implementation Issues, Definition of a business, Discount rates research, Effective date of amendments to IFRS 10 and IAS 28.	IASB Podcast
29 Apr 2015	Revenue Recognition, Disclosure Initiative, Research project on high inflation, Draft interpretation that the Interpretations Committee is going to issue relating to accounting for uncertainties in income taxes.	IASB Podcast
20 Feb 2015	Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations, Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging.	IASB Podcast
23 Jul 2015	Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation .	IASB Podcast

Date	Topics covered	Podcast
23 Jan 2014	Financial Instruments : Classification and Measurement, Financial Instruments: Impairment, Insurance Contracts, Leases, and Agriculture: Bearer Plants	IASB podcast
22 May 2014	Conceptual Framework, Leases, Insurance Contracts, Equity Method of Accounting, and Equity Method: Share of Other Net Asset Changes	IASB podcast
20 Nov 2014	Insurance Contracts, Disclosure Initiative, Conceptual Framework, and Emission Trading Schemes	IASB podcast
21 Mar 2014	Insurance Contracts, Conceptual Framework, Leases, and Disclosure Initiative	IASB podcast
24 Sep 2014	Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and Liabilities), and Post-implementation Review IFRS 3: Business Combinations	IASB podcast
24 Jul 2014	Insurance Contracts, Disclosure Initiative, Leases, and Conceptual Framework	IASB podcast
19 Jun 2014	Leases, Conceptual Framework, and Insurance Contracts	IASB podcast
20 Feb 2014	Fair Value Measurement: Unit of Account, Financial Instruments: Impairment, and Financial Instruments: Classification and Measurement	IASB podcast
16 Dec 2014	Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, and various IFRS Interpretations Committee issues	IASB podcast
24 Oct 2014	Research Project, Disclosure Initiative, Leases, Conceptual Framework, and Insurance Contracts	IASB podcast
25 Apr 2014	Conceptual Framework, Leases, Disclosure Initiative, Insurance Contracts, and Research Programme	IASB podcast

Date	Topics covered	Podcast
25 Jul 2013	Revenue Recognition, Financial Instruments: Classification and Measurement, Financial Instruments: Impairment, Post-implementation Reviews, and Accounting for Macro Hedging	IASB podcast
19 Jun 2013	Financial Instruments: Classification and Measurement, Comprehensive review of the IFRS for SMEs, Annual Improvements to IFRSs 2011-2013 Cycle, and Annual Improvements to IFRSs 2010-2012 Cycle	IASB podcast
18 Sep 2013	Financial Instruments: Classification and Measurement, Financial Instruments : Impairment, Revenue Recognition, IAS 1 Presentation of Financial Statements amendments	IASB podcast
22 Feb 2013	Insurance Contracts, Conceptual Framework, Revenue Recognition, Rate-regulated Activities, and Agriculture	IASB podcast
31 Oct 2013	Impairment, Hedge Accounting, Revenue Recognition, and Disclosure Initiative	IASB podcast
31 Jan 2013	Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, matters arising from the IFRS Interpretations Committee, and Post-implementation Review of IFRS 8 Operating Segments	IASB podcast
21 Mar 2013	Agriculture: Bearer Biological Assets, IFRS for SMEs: Comprehensive Review 2012–2014, Conceptual Framework, Fair Value Measurement, Annual Improvements 2010–2012, proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements, Revenue Recognition, and put options written on non-controlling-interests	IASB podcast
12 Dec 2013	Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28), Financial Instruments: Impairment, Financial Instruments: Classification and Measurement, and Fair Value Measurement: Unit of Account	IASB podcast
25 Apr 2013	Comprehensive review of the IFRS for SMEs, Conceptual Framework, Financial Instruments: Hedge Accounting, and Post-implementation Review of IFRS 8 Operating Segments	IASB podcast
24 May 2013	Comprehensive review of the IFRS for SMEs, IFRS 3 Business Combinations: Mandatory Purchases of Non-controlling Interests, IAS 39 Financial Instruments: Recognition and Measurement: Novation of Derivatives and Continuation of Hedge Accounting, Conceptual Framework, Accounting for Macro Hedging, Revenue Recognition, and Financial Instruments: Classification and Measurement	IASB podcast
22 Nov 2013	Revenue Recognition, Hedge Accounting, Impairment, Classification and Measurement, Leases, and Rate-regulated Activities	IASB podcast

Date	Topics covered	Podcast
17 Dec 2012	Conceptual Framework, Financial Instruments: Impairment, Revenue Recognition, Insurance Contracts, Bearer Biological Assets, and Rate-regulated Activities	IASB podcast
24 May 2012	Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Agenda Consultation, Leases and Revenue Recognition	IASB podcast
18 Oct 2012	Insurance Contracts, Accounting for Macro Hedges, Impairment, Revenue Recognition, and IAS 8	IASB podcast
27 Jan 2012	IFRS 9 Impairment, Classification and Measurement, Macro Hedge Accounting, Insurance Contracts, Agenda Consultation, and effective dates	IASB podcast
19 Jul 2012	Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Leases and Revenue Recognition	IASB podcast
21 Nov 2012	Financial Instruments: Impairment, Revenue Recognition, Conceptual Framework, Insurance Contracts, Offsetting Disclosures—Amendments to IFRS 7 (Update), due process documents, and Enhanced Disclosure Task Force Report	IASB podcast
27 Sep 2012	Leases, Insurance Contracts, Accounting for Macro Hedges, Classification and Measurement of Financial Instruments, Impairment, Revenue Recognition, Investment Entities, Rate regulated Activities, Bearer Biological Assets and Conceptual Framework	IASB podcast
18 Apr 2012	Financial Instruments and Insurance Contracts	IASB podcast
29 Feb 2012	Impairment of Financial Assets, Insurance Contracts, Classification and Measurement of Financial Instruments, and Leases	IASB podcast
13 Jun 2012	Leases, Classification and Measurement of Financial Instruments, Insurance, investment Entities, reviews of IFRS 8: Operating Segments, and IFRS for SMEs	IASB podcast
21 Mar 2012	Insurance, Macro Hedge Accounting, post-implementation reviews, effective dates, and review of efficiency and effectiveness of the IFRS Interpretations Committee	IASB podcast

Date	Topics covered	Podcast
21 Jan 2011	Revenue Recognition, Leases, comment letter database, Post-employment Benefits, and Insurance	IASB podcast
28 Jul 2011	Effective date of IFRS 9, Hedge Accounting, eg risk components and disclosures	IASB podcast
23 Mar 2011	Insurance, Leases, Revenue Recognition, and future activities	IASB podcast
18 May 2011	Insurance, Leases, Revenue Recognition, Financial Instruments, and future activities	IASB podcast
12 May 2011	Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition	IASB podcast
02 Feb 2011	Revenue Recognition, cross-cutting issues, Insurance, Leases, and Post-employment Benefits	IASB podcast
22 Sep 2011	Financial Instruments, Leases, and Insurance	IASB podcast
23 Mar 2011	Insurance, Leases, Revenue Recognition, and future activities	IASB podcast
19 Oct 2011	Financial Instruments, Revenue Recognition, Leases, and Insurance	IASB podcast
14 Apr 2011	Insurance, Leases, Revenue Recognition, Hedge Accounting, Impairment, and future activities	IASB podcast
20 Dec 2011	IFRS 9 Impairment, Classification and Measurement, Leases, and Insurance Contracts	IASB podcast
14 Jun 2011	Insurance, Leases, Impairment, Revenue Recognition, and Offsetting	IASB podcast
16 Nov 2011	IFRS 9, Insurance, Leases, Macro Hedge Accounting, Offsetting, and Annual improvements	IASB podcast
01 Jun 2011	Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition	IASB podcast
27 Jul 2011	Lease Accounting, Impairment, effective dates (IFRS 9 and Revenue Recognition), Agenda Consultation and other matters (Hedge Accounting, Insurance, Disclosure)	IASB podcast
02 Mar 2011	Revenue Recognition, Insurance, Leases, Financial Statement Presentation, effective dates consultation, and coming events	IASB podcast
18 Feb 2011	Cross-cutting issues, Insurance Contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment	IASB podcast

Date	Topics covered	Podcast
19 Mar 2010	IAS 37–Liabilities, Derecognition, Consolidation and Insurance	IASB podcast
15 Sep 2010	Emissions Trading Schemes, Fair Value Option for Financial Liabilities, Financial Instruments: Hedge Accounting, Financial Instruments: Impairment, Financial Instruments with Characteristics of Equity, Liabilities, and Rate-regulated Activities	IASB podcast
21 Jan 2010	Financial Instruments, Financial Statement Presentation, Insurance Contracts, and Leases	IASB podcast
17 Jun 2010	Balance Sheet—Offsetting, Insurance, Leases, and Liabilities	IASB podcast
22 Apr 2010	Insurance, Financial Statement Presentation, Leases, and Financial Instruments—Liabilities, and Consolidation	IASB podcast
19 Feb 2010	Financial Instruments, Liabilities/Equity, and Disclosure/Presentation	IASB podcast
22 Jul 2010	Insurance, Leases, Rate-regulated Activity, Financial Instruments, Impairment, and Income Taxes	IASB podcast
26 Oct 2010	Annual Improvements, Fair Value Measurement, Financial instruments: Amortised Cost and Impairment, Financial instruments: Hedge Accounting, Financial Statement Presentation, Financial Instruments with Characteristics of Equity, Leases, and Post-employment Benefits	IASB podcast
03 Dec 2010	Financial Instruments: Impairment and Income Taxes	IASB podcast
18 Nov 2010	Technical plan, Emissions Trading Schemes, Impairment, and Post-employment Benefits	IASB podcast
09 Jul 2010	Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2010 IFRS Interpretations Committee meeting including accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward—Accounting for statutory profit sharing arrangements.	Interpretations Committee podcast
06 May 2010	Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work	Interpretations Committee podcast

IASB podcasts

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2014

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2011

2010