IASB Podcast

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. Hans also summarises the Board’s discussion about its Rate-regulated Activities project. Sue provides an overview of some of the Board’s implementation discussions, which included an amendment to IAS 8 regarding voluntary changes to accounting policies and the reporting of those. She also talks about the latest developments of the proposed minor amendments to IFRS 9 in relation to prepayable financial assets with so-called negative compensation.