The IFRS Foundation podcast

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the April 2023 IASB meeting.

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the April 2023 ISSB meetings, including: an update on foundational work; the ISSB’s Consultation on Agenda Priorities and the International Applicability of the SASB Standards project; and other events that took place last week in Frankfurt.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, joins Committee members Sophie Massol and Brian O’Donovan to discuss 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).

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the March 2023 IASB meeting.

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the March 2023 ISSB meeting as well as: activity underway following final decisions on S1 and S2; summary of the statements from IOSCO; and a summary of activity in Japan, following recent meetings in Tokyo.

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the February 2023 IASB meeting.

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the February 2023 ISSB meeting, including: sources of guidance to identify sustainability-related risks and opportunities and disclosures; effective date of ISSB standards; reference to ESRS and GRI; proportionality and support for those applying IFRS S1 and IFRS S2; and future work.

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the January 2023 IASB meeting.

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the January 2023 ISSB meeting, including: 2023 priorities and milestones; clarity on metrics in S1 and S2; judgements, assumptions and estimates; repurposing the IASB's concept of ‘reasonable and supportable information’; commercially sensitive information about opportunities; current and anticipated financial effects and connected information; and the rollout and adoption of S1 and S2.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and IASB Technical Staff Riana Wiesner and Jawaid Dossani discuss the latest activities to support the consistent application of IFRS Accounting Standards in the last quarter of 2022. The topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease. The Committee has published a Tentative Agenda Decision on this topic; the comment period closes 6 February 2023.