The IFRS Foundation podcast

Darrel Scott and Nick Anderson, members of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the November 2019 meeting of the Board about IFRS 17 Insurance Contracts.

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, management commentary and this month's stakeholder event and meeting of the IFRS Trustees.

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 have taken place during September, covering IBOR, Financial Instruments, Business Combinations, Agenda Consultation and the recent IFRS Advisory Council meeting.

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 decisions to do with hedge accounting and disclosure of financial liabilities, and five tentative agenda decisions relating to IFRS 15, IFRS 16, IAS 21, IAS 29 and hyperinflation.

Vice-Chair of the Board Sue Lloyd joins communications team member Kirstina Reitan for a conversation about the Interest Rate Benchmark Reform project, including a recap on its background, the decisions taken by the Board during the August meeting and what happens next.

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join communications team member Kasia Gilewska to summarise the July Board meeting and discuss other developments and events this month, including the Board's recent meeting with the Accounting Standards Advisory Forum, deliberations of stakeholders' feedback regarding IBOR reform, the Dynamic Risk Management model, review of the IFRS for SMEs Standard, the Disclosure Initiative, Management Commentary, and the projects Goodwill and Impairment, Primary Financial Statements and Rate-regulated Activities.

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 the new financial instruments, revenue recognition and leases Standards—IFRS 9, IFRS 15 and IFRS 16—as well as the accounting for holdings of cryptocurrencies.

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 Goodwill and Impairment, the Primary Financial Statements project, Rate-regulated Activities, the upcoming Request for Information which is part of the 2019 Review of the IFRS for SMEs Standard, Financial Instruments with Characteristics of Equity, Business Combinations Under Common Control projects, and implementation questions linked to IAS 16 Property, Plant and Equipment.

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: Amendments to IFRS 17 Insurance Contracts, Disclosure Initiative, Management Commentary, Rate-regulated Activities, Goodwill and Impairment and 2019 Comprehensive Review of the IFRS for SMEs Standard.

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.