The IFRS Foundation podcast

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Florian Esterer join IASB Executive Technical Director Nili Shah to discuss: Equity Method; Intangible Assets; and Statement of Cash Flows and Related Matters.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the consultation proposing targeted amendments to IFRS S2 Climate-related Disclosures and key takeaways from the May ISSB meeting.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Lisa Bomba, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 11 March 2025.

IASB Member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the launch of the Roadmap Development Tool and key takeaways on research projects from the April 2025 ISSB meeting.

Blaise Colyvas, a member of the SME Implementation Group, joins IASB technical staff Tinyiko Denhere to discuss the impact of the third edition of the Standard on SMEs and the users of their financial statements.

IASB Chair Andreas Barckow and IASB Member Jianqiao Lu join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases; Intangible Assets; Statement of Cash Flows and Related Matters; and the forthcoming Fourth Agenda Consultation.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the March 2025 ISSB meeting.

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity; Intangible Assets; Amortised Cost Measurement; and the IASB–ISSB meeting on Climate-related and Other Uncertainties in the Financial Statements.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the ISSB meeting in Montreal.