The latest IFRS Interpretations Committee (Committee) podcast features Bruce Mackenzie, Interpretations Committee Chair, and members Sophie Massol and Brian O’Donovan discussing the latest activities to support the consistent application of IFRS Accounting Standards in the first quarter of 2023.  The topics discussed include Definition of a Lease—Substitution Rights (IFRS 16 Leases) and a question relating to Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments).

IFRIC Podcast Q1 2023

Discover the latest developments in accounting and sustainability disclosure standards, direct from IASB and ISSB members and technical staff.

Business

Investing

Careers

Management & Marketing

Business News

Shopping

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).

IASB Podcast April 2024

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 podcast April 2024

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).

IFRIC Podcast Q1 2023

Download our free app to listen on your phone