The IFRS Foundation podcast

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah give the key highlights of the last International Accounting Standards Board (IASB) meeting in 2022.

ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber. The discussion includes announcements made at COP15 and decisions made at the December 2022 ISSB meeting, which took place in Montreal.

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the November 2022 IASB meeting.

ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber on recent decisions and discussions from the ISSB meetings in November.

Mardi McBrien, Director of Strategic Affairs at the IFRS Foundation, talks to ISSB Chair Emmanuel Faber, Vice-Chair Jingdong Hua, and ISSB Member Ndidi Nnoli-Edozien about their highlights from COP27.

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the October 2022 IASB meeting.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss highlights from the third ISSB meeting, and the first from the Montreal office. The discussion covers: key decisions made in the meeting; background on the greenhouse gas emissions discussion; overview of the boards decisions on priority work; decisions taken to improve clarity; and future expectations on industry specific standards.

IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the third quarter of 2022. Topics include Lessor Forgiveness of Lease Payments (1:05), Special Purpose Acquisition Companies (SPAC)—accounting for warrants at acquisition (5:54), Multi-currency Groups of Insurance Contracts (8:30) and Non-current Liabilities with Covenants (12:00).

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the September 2022 IASB meeting. They include progress and tentative decisions on topics such as goodwill and impairment, primary financial statements, equity method, extractive activities and our current post-implementation reviews on IFRS 9 and IFRS 15.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss highlights from the second ISSB meeting in Frankfurt. They include key developments since the last board meeting, the discussion on feedback to draft standards, the importance of proportionality and scalability, prioritisation and agenda setting and expectations for the October meeting in Montreal.