The IFRS Foundation podcast The IASB and ISSB

In the May 2024 IASB podcast, IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the May 2024 ISSB meeting and recent milestones from the board.

IASB Executive Technical Director Nili Shah is joined by the IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss: Intangible Assets (0:55); Climate-related and Other Uncertainties in the Financial Statements project (4:25); the finalised Agenda Decision on net-zero commitments (6:21); and the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers and IFRS 9—Impairment (11:20).

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the April 2024 ISSB meeting and recent stakeholder engagement.

ISSB Vice-Chair Sue Lloyd is joined by ISSB Member Veronika Pountcheva and ISSB Technical Fellow Dianora Aria De Marco. They discuss the recent Transition Implementation Group on IFRS S1 and IFRS S2 meeting, which took place in March 2024. They cover why the Transition Implementation Group was set up and what the group aims to achieve. Sue, Veronika and Dianora also reflect on the submissions to the group and share insights from the group's members.

Bruce Mackenzie, IFRS Interpretations Committee (Committee) Chair and International Accounting Standards Board (IASB) Member, talks about the latest activities to support the consistent application of IFRS Accounting Standards in the first quarter of 2024.