The IFRS Foundation podcast

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in March 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about supporting stakeholders’ engagement with the Board’s consultations by having longer comment periods than usual; stakeholder feedback on the Goodwill and Impairment project; decisions taken in the Primary Financial Statements project; and developments in the Equity Method research project.

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.

International Accounting Standards Board Vice-Chair Sue Lloyd talks about projects discussed at the January 2021 meeting as well as other relevant news and developments. Topics include: feedback received on our consultation paper Exposure Draft General Presentation and Disclosures; decisions made in the Disclosure Initiative—Subsidiaries that are SMEs project; an overview of the Board’s current work plan; the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and the upcoming consultation on Disclosure Initiative—Targeted Standards-level Review of Disclosures.

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the final quarter of 2020. They reflect on topics discussed at the Interpretations Committee meeting in December 2020 as well as the recently published educational materials on climate-related matters; topics covered include reverse factoring arrangements, classification of debt as current or non-current, cloud computing arrangements, defined benefit plans and inflation cash flow hedge accounting.

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd talk about the Board’s discussions on the recent consultations on Primary Financial Statements and the IFRS for SMEs Standard. They also focus on the approval of agenda decision Supply Chain Financing Arrangements—Reverse Factoring, updates on the Subsidiaries that are SMEs and Financial Instruments with Characteristics of Equity projects and plans for the Post-implementation Review of the classification and measurement requirements in IFRS 9.

In the November 2020 episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IASB’s annual joint education session with the US standard-setter FASB, current Post-implementation Review projects, Management Commentary and Subsidiaries that are SMEs.

In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah cover work plan changes, the upcoming Agenda Consultation and technical topics that include Subsidiaries that are SMEs, Management Commentary and the Equity Method of Accounting.

Departing International Accounting Standards Board Member Darrel Scott and incoming Board Member Bruce Mackenzie talk about what it means to be an IASB member, what it’s like to work remotely and the importance of stakeholder engagement to the work of the IASB.

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the third quarter of 2020. They cover Board and Committee projects on sale and leaseback transactions, and discuss the IBOR amendments issued in August, as well as recent changes to the Due Process Handbook relating to agenda decisions.

In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover Management Commentary and Rate-regulated Activities, among other topics.