International Accounting Standards Board: Developments in IFRS

Sinopsis

The International Accounting Standards Board (IASB) is responsible for the development of International Financial Reporting Standards (IFRSs) used by more than 100 countries. The development of IFRSs is subject to rigorous public consultation and engagement with stakeholders around the world. This service provides a simple mechanism for interested parties to keep up to date on the work of the IASB and developments in financial reporting.

Episodios

  • IASB podcast October 2020

    IASB podcast October 2020

    31/10/2020

    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.

  • In conversation: Bruce Mackenzie and Darrel Scott

    In conversation: Bruce Mackenzie and Darrel Scott

    22/10/2020

    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.

  • Interpretations Committee podcast October 2020

    Interpretations Committee podcast October 2020

    01/10/2020

    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.

  • IASB podcast September 2020

    IASB podcast September 2020

    30/09/2020

    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.

  • IASB podcast

    IASB podcast

    29/07/2020

    In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Management Commentary projects, among others.

  • Interpretations Committee podcast

    Interpretations Committee podcast

    03/07/2020

    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 second quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in April and June 2020; topics covered include sale and leaseback transactions, player transfer payments, deferred tax and reverse factoring arrangements.

  • IASB podcast

    IASB podcast

    30/06/2020

    In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Disclosure Initiative projects, among others, and bid farewell to two long-serving Board members.

  • IASB podcast

    IASB podcast

    29/05/2020

    In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.

  • IFRS 17 podcast May 2020

    IFRS 17 podcast May 2020

    26/05/2020

    Darrel Scott, member of the International Accounting Standards Board, and Vitalina Kobernik, member of the technical staff, report on the discussion at the May 2020 meeting of the Board about Amendments IFRS 17.

  • IASB podcast April 2020

    IASB podcast April 2020

    30/04/2020

    IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd focus on the Board’s discussions around the effects of covid-19 on our stakeholders and our work plan at a supplementary meeting held remotely on Friday 17 April 2020.

  • Interpretations Committee podcast

    Interpretations Committee podcast

    30/04/2020

    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 first quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in January and March 2020, as well as other developments in that period. They cover the various questions discussed at these meetings, including the agenda decisions finalised on the definition of a lease, on training costs and on hyperinflationary foreign operations.

  • IASB podcast

    IASB podcast

    24/03/2020

    International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: IFRS 17 and the extension of its effective date; the objectives of the Management Commentary project; and principles relevant to Rate-regulated Activities.

  • IFRS 17 podcast

    IFRS 17 podcast

    23/03/2020

    Darrel Scott, member of the International Accounting Standards Board, and Chalani Mohotti, member of the technical staff, report on the discussion at the March 2020 meeting of the Board about Amendments IFRS 17.

  • IFRS 17 podcast

    IFRS 17 podcast

    28/02/2020

    Darrel Scott, member of the International Accounting Standards Board, and Anne McGeachin, member of the technical staff, report on the discussion at the February 2020 meeting of the Board about the Amendments IFRS 17 project.

  • IASB podcast

    IASB podcast

    28/02/2020

    IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.

  • IFRS 17 podcast

    IFRS 17 podcast

    31/01/2020

    Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the January 2020 meeting of the Board about Amendments IFRS 17.

  • IASB podcast

    IASB podcast

    31/01/2020

    International Accounting Standards Board (Board) Vice-Chair Sue Lloyd and Board member Nick Anderson look at the topics discussed at the January 2020 Board meeting. Projects covered in this podcast include: Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Pension Benefits the Depend on Asset Returns, amendments to the insurance contracts Standard, IFRS 17, IBOR Reform, Business Combinations Under Common Control, Disclosures Initiatives and the recently published Request for Information on the IFRS for SMEs Standard.

  • Interpretations Committee podcast

    Interpretations Committee podcast

    19/12/2019

    Vice-Chair of the Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss relevant activities and developments between October and December 2019. They summarise one final agenda decision to do with lease term and useful life of leasehold improvements, and two tentative agenda decisions—one relating to deferred taxes and the other to player transfer payments. They also discuss the status of several narrow-scope amendments that are currently in the process of being finalised.

  • IASB podcast

    IASB podcast

    18/12/2019

    In this month's podcast, IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd discuss the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They also discuss key developments from the December Board meeting, including the amendments to IFRS 17, IBOR Reform and Financial Instruments with Characteristics of Equity projects. Hans and Sue then share their highlights from the year.

  • IFRS 17 podcast

    IFRS 17 podcast

    13/12/2019

    Darrel Scott, member of the International Accounting Standards Board, and Vitalina Kobernik, member of the technical staff, report on the discussion at the December 2019 meeting of the Board about IFRS 17 Insurance Contracts.

página 1 de 3