IASB Podcast

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. One was on the planned implementation support for IFRS 17, the other was an update by staff of the US standard-setter, FASB, on their Financial Performance Reporting project, which has parallels to the Board’s Primary Financial Statements project.