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.

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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.

ISSB Implementation Insights podcast Q1 2024

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.

IFRIC podcast Q1 2024

In the March 2024 IASB podcast, IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions held at the 18-21 March IASB meeting about progress made in the Climate-related and Other Uncertainties in Financial Statements project (01:18); discussions in the Management Commentary project (07:57); and developments in the Power Purchase Agreements project (14:20).

IASB podcast March 2024

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd reflect on recent developments from the ISSB including the March 2024 Board meeting, jurisdictional developments and a work plan update.

ISSB podcast March 2024

IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects: changes to the IASB work plan (00:45); progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38); developments in the Rate-regulated Activities project (08:09); and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard (12:52).

IASB Podcast

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