International Accounting Standards Board: Developments in IFRS Standards

By International Accounting Standards Board

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What's International Accounting Standards Board: Developments in IFRS Standards about?

The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

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IASB podcast

10.31.2019

IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, ...

International Accounting Standards Board: Developments in IFRS Standards episodes:

10.31.2019 IASB podcast IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, ...
09.30.2019 IASB podcast Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd are joined by communications team member Kasia Gilewska to summarise the decisions made at September’s Board meeting and talk about other key developments and events that ...
09.30.2019 Interpretations Committee podcast Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss IFRIC activities between June and September 2019, including updates to narrow-scope amendments. They summarise two finalised agenda ...
07.05.2019 Interpretations Committee podcast Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan for a discussion focusing on the June 2019 meeting of the Interpretations Committee. The podcast covers questions about applying ...
06.27.2019 IASB podcast In our June podcast, members of the International Accounting Standards Board (Board) Nick Anderson, Darrel Scott and Ann Tarca provide an update on the Board's latest meeting as well as on other developments and events this month, including discussions on ...
05.28.2019 IASB podcast Chair of the Board Hans Hoogervorst and Vice-Chair Sue Lloyd join Technical Staff Member Matt Tilling to provide a summary of discussions held at the May Board meeting as well as of other developments. Projects covered in this podcast include: ...
05.17.2019 IFRS 17 podcast Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the May 2019 meeting of the Board about IFRS 17 Insurance Contracts.
04.16.2019 IASB podcast Chair and Vice-Chair Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting as well as on other developments this month. Hans covers his recent speech on sustainability reporting, the ...
04.16.2019 IFRS 17 podcast/TRG for IFRS 17 podcast Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the April 2019 meetings of the Transition Resource Group for IFRS 17 Insurance Contracts and of the Board.
03.21.2019 IASB podcast Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling to discuss new appointments to the Board, possible narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS 17 Insurance Contracts, classification ...
03.15.2019 IFRS 17 podcast Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the March 2019 meeting of the Board about IFRS 17 Insurance Contracts.
02.19.2019 IASB podcast February's IASB podcast brings together Vice-Chair Sue Lloyd, Board member Darrel Scott and Technical Staff member Matt Tilling to discuss amendments to IFRS 17, IBOR reform, the IFRS for SMEs Standard, Management Commentary, Primary Financial Statements and more.
02.08.2019 IFRS 17 podcast Darrel Scott, member of the International Accounting Standards Board, and Laura Kennedy, technical staff, report on the discussion at the February 2019 meeting of the Board about IFRS 17 Insurance Contracts.
01.30.2019 IFRS 17 podcast Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the January 2019 meeting of the Board about IFRS 17 Insurance Contracts.
01.30.2019 IASB podcast Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join IFRS Technical Staff member Matt Tilling to discuss the latest Board meeting and the road ahead. Hans discusses the proposed IFRS 17 amendments and the meeting ...
12.18.2018 IASB podcast The last monthly podcast of 2018 features Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, together with Technical Staff Member Matt Tilling. They discuss the December meeting of the Board and other developments, including ...
12.14.2018 IFRS 17 podcast Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the December 2018 meeting of the Board about IFRS 17 Insurance Contracts.
11.21.2018 IASB podcast Vice-Chair and Member of the International Accounting Standards Board Sue Lloyd and Darrel Scott join Technical Staff member Matt Tilling to provide a summary of the November Board meeting. Topics include the IFRS 17 Insurance Contracts and exception from applying ...
11.16.2018 IFRS 17 podcast IASB member Darrel Scott and technical staff member Andrea Pryde report on the discussion at the November 2018 meeting of the Board regarding IFRS 17 Insurance Contracts.
10.30.2018 IASB podcast Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, ...
09.28.2018 IASB podcast Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join the IFRS Foundation’s Education Director Matt Tilling for the September podcast to discuss the Board meeting and other developments that have taken place this month. Topics ...
09.26.2018 TRG for IFRS 17 podcast The Transition Resource Group for IFRS 17 Insurance Contracts (TRG) held a meeting on 26–27 September 2018 at the London office of the IFRS Foundation. This podcast summarises the discussion.
09.10.2018 AC podcast IFRS Advisory Council Chair Joanna Perry joins IFRS Foundation’s Education Director Matt Tilling to provide a summary of the September Advisory Council meeting. Topics from this meeting include: the interplay between stakeholder engagement and timeliness and how to balance these ...
08.09.2018 IASB podcast IASB Chairman Hans Hoogervorst is joined by Vice-Chair Sue Lloyd and Education Director Matt Tilling to provide an update on the most recent IASB meeting and other developments. Ongoing projects raised in this podcast include Primary Financial Statements, Disclosure Initiative, ...
07.30.2018 IASB podcast In this month’s podcast, the IFRS Foundation’s Education Director Matt Tilling is joined by IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd to provide a summary of the main discussions during the July Board meeting as well as other developments ...
07.05.2018 IASB podcast Recorded in Frankfurt, during the IFRS Foundation’s annual international conference, Vice-Chair of the International Accounting Standards Board Sue Lloyd joins the IFRS Foundation’s Education Director Matt Tilling for the June podcast about the Board’s recent discussions and activities. Sue provides ...
05.31.2018 IASB podcast IASB Chairman Hans Hoogervorst is joined by Vice-Chair Sue Lloyd and Education Director Matt Tilling to provide an update on the most recent IASB meeting and other developments. Ongoing projects raised in this podcast include Primary Financial Statements, Disclosure Initiative, ...
05.11.2018 IASB podcast Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), provide an update on the April meeting of the Board and other recent developments. Hans gives a summary of what’s new in the revised Conceptual ...
05.11.2018 IASB podcast In the latest IASB podcast, Sue Lloyd talks disclosures and dynamic risk management and Darrel Scott discusses rate-regulation and management commentary, and the outcomes of recent key stakeholder group meetings. Other topics covered include the latest discussions about the work ...
05.11.2018 AC podcast In the first meeting podcast of the IFRS Advisory Council, Advisory Council Chair Joanna Perry joins Director of Education Matt Tilling to discuss the role of the advisory body and how its suggestions are addressed by the International Accounting Standards ...
05.08.2018 IASB podcast Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), provide an update on the April meeting of the Board and other recent developments. Hans gives a summary of what’s new in the revised Conceptual ...
03.28.2018 IASB podcast In the latest IASB podcast, Sue Lloyd talks disclosures and dynamic risk management and Darrel Scott discusses rate-regulation and management commentary, and the outcomes of recent key stakeholder group meetings. Other topics covered include the latest discussions about the work ...
02.28.2018 IASB podcast The IFRS Foundation’s Education Director Matt Tilling is joined by Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Board member Darrel Scott to provide a summary of the Board’s February 2018 meeting as well as other key ...
02.13.2018 TRG for IFRS 17 podcast Board member Darrel Scott joins staff member Hagit Keren to talk about the first technical meeting of the TRG. Topics discussed include: separation of insurance components, contract boundary, insurance acquisition cash flows, coverage units and other submissions received.
01.31.2018 IASB podcast In the first podcast of 2018, Chair Hans Hoogervorst summarises the Board's discussions on the Primary Financial Statements project and reports on the progress of the Conceptual Framework. Vice-Chair Sue Lloyd provides an update on the Financial Instruments with Characteristics ...
12.20.2017 IASB Podcast Chairman Hans Hoogervorst and Board member Amaro Gomes join Education Director Matt Tilling to talk about the latest Board discussions and take a look back at the highlights of 2017.
11.22.2017 IASB Podcast Hans Hoogervorst, Nick Anderson and Ann Tarca of the International Accounting Standards Board are joined by Education Director Matt Tilling to discuss recent events, such as the meeting of the IFRS Foundation Trustees in Brazil. They also discuss a new ...
11.17.2017 TRG for IFRS 17 podcast Board member Darrel Scott joins staff member Hagit Keren to talk about the first administrative meeting of the TRG. Topics discussed include: the purpose of the TRG, introduction to TRG members, process for submitting questions and future meetings.
10.31.2017 IASB Podcast Hans and Sue discuss events including the World Standard-setters Conference and meetings of the Accounting Standards Advisory Forum and the IFRS Advisory Council. They also discuss how the Board may improve the impairment model for goodwill and simplify the impairment ...
09.29.2017 IASB Podcast Hans Hoogervorst and Sue Lloyd introduce new Board members and talk about the recently issued Materiality Practice Statement. They also provides updates on the Primary Financial Statements project, rate-regulated activities, business combinations under common control and dynamic risk management. There ...
07.24.2017 IASB Podcast Hans and Sue provide an update on the latest developments on IFRS 17 Insurance Contracts, including the Financial Stability Board’s statement on the Standard. They also talk about some of the materials the IFRS Foundation is making available to help ...
06.01.2017 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 ...
05.01.2017 IASB Podcast In this podcast, Sue provides an overview of implementation and maintenance activities discussed at the May Board meeting – including the IFRIC Interpretation on IAS 12 Income Taxes and an upcoming amendment to IAS 28 Investments in Associates and Joint ...
04.01.2017 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 ...
03.01.2017 IASB Podcast Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary; Primary Financial Statements: Hans outlines the call from investors for more line ...
02.28.2017 February 2017 IASB Board Meeting 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 ...
02.01.2017 IASB Podcast 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 ...
01.26.2017 January 2017 IASB Board Meeting Among the topics discussed are the upcoming insurance contracts Standard, the planned Post-Implementation Review of IFRS 13 (the fair value Standard), and the International Accounting Standards Board's planned narrow-scope amendment to IFRS 9, the financial instruments Standard.
01.03.2017 December 2016 IASB Board Meeting This summary covers Financial Instruments with Characteristics of Equity, implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.
01.01.2017 IASB Podcast Among the topics discussed are the upcoming insurance contracts Standard, the planned Post-Implementation Review of IFRS 13 (the fair value Standard), and the Board’s planned narrow-scope amendment to IFRS 9, the financial instruments Standard.

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