The IFRS Foundation podcast

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Rika Suzuki join Executive Technical Director Nili Shah to discuss: Rate-regulated Activities; Statement of Cash Flows and Related Matters; and supporting the implementation of IFRS 18.

IFRS Interpretations Committee Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson join Executive Technical Director Nili Shah to discuss: Equity Method; Financial Instruments with Characteristics of Equity; and an update on the IASB’s work plan.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as ongoing efforts to enhance SASB Standards, recent educational material and key takeaways from the September ISSB meeting.

IASB technical staff Tinyiko Denhere speaks to IASB member and new SMEIG Chair Zach Gast for an SME investor’s perspective on the third edition of the IFRS for SMEs Accounting Standard.

IASB Chair Andreas Barckow and IASB Member Bob Uhl join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Statement of Cash Flows and Related Matters; and an update on the Agenda Consultation.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently published guidance on transition plan disclosures and key takeaways from the July ISSB meeting.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Brian O’Donovan, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25 June 2025.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently launched jurisdictional profiles and key takeaways from the June ISSB meeting.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Hagit Keren join IASB Executive Technical Director Nili Shah to discuss: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements.