The IFRS Foundation 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 Framework for Financial Reporting, which was issued at the end of March. He also covers the Board’s discussions about the projects on Primary Financial Statements and Goodwill and Impairment. Sue summarises the discussion on the definition of ‘material’, which focused on the feedback received to the consultation on proposed amendments that was published last year, and updates on the work to develop an accounting model for business combinations between companies that are owned by the same parent company.

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 following post-implementation reviews of IFRS 13 and IFRS 8.

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 following post-implementation reviews of IFRS 13 and IFRS 8.

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 developments. Topics discussed include: disclosures, rate-regulation, IFRS 17 implementation, cash flows, management performance measures and business combinations under common control.

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 Board, as well as other developments.

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 developments. Topics discussed include: disclosures, rate-regulation, IFRS 17 implementation, cash flows, management performance measures and business combinations under common control.

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.

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.

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 of Equity (FICE) project and the two further issues brought to the Board table from the IFRS Interpretations Committee this month. Also discussed: Feedback from the IFRS 13 Post-implementation Review and the Board’s ongoing discussions about goodwill and impairment.

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 of Equity (FICE) project and the two further issues brought to the Board table from the IFRS Interpretations Committee this month. Also discussed: Feedback from the IFRS 13 Post-implementation Review and the Board’s ongoing discussions about goodwill and impairment.