197 episodes

The International Accounting Standards Board (Board) develops IFRS Standards, required in more than 140 jurisdictions. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

International Accounting Standards Board: Developments in IFRS Standards International Accounting Standards Board

    • Business
    • 4.1 • 7 Ratings

The International Accounting Standards Board (Board) develops IFRS Standards, required in more than 140 jurisdictions. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

    Interpretations Committee podcast July 2021

    Interpretations Committee podcast July 2021

    In this episode of the quarterly IFRS Interpretations Committee podcast, Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about activities to support the consistent application of IFRS Standards during the second quarter of 2021. Topics include Configuration or Customisation Costs in a Cloud Computing Arrangement (01:03); Costs Necessary to Sell Inventories (10:17); other finalised agenda decisions (12:50); Economic Benefits from Use of a Windfarm (16:26); TLTRO III Transactions (19:24); Supplier Finance Arrangements (26:00); and Classification of Debt with Covenants as Current or Non-current (29:47).

    IASB podcast June 2021

    IASB podcast June 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 May 2021

    IASB podcast May 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 April 2021

    IASB podcast April 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.

    Interpretations Committee podcast April 2021

    Interpretations Committee podcast April 2021

    In the first episode of 2021, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about recent activities to support the consistent application of IFRS Standards during the first quarter of 2021. They discuss topics from the February and March 2021 Interpretations Committee meetings, which include the definition of net realisable value in IAS 2 and sale of a subsidiary with a leaseback. They also reflect on the narrow-scope amendments issued in the quarter, including the amendments relating to accounting policies and accounting estimates and rent concessions.

    IASB podcast March 2021

    IASB podcast March 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.

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