IASB issues podcast on latest Board developments (July 2023)
Aug 01, 2023
On August 1, 2023, the International Accounting Standards Board (IASB) released a podcast featuring IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter, and Executive Technical Director Nili Shah discussing deliberations at the July 2023 IASB meeting.
Highlights of the podcast include discussions on:
- the conclusion of technical discussions in the primary financial statements and subsidiaries without public accountability projects;
- matters arising in the dynamic risk management project;
- discussions on improvements to requirements in the impairment test in the goodwill and impairment project;
- the equity method project;
- a recommendation from the IFRS Interpretations Committee; and
- research regarding the extractive activities research project.
Access the podcast on the IASB website.
Related Topics
- Extractive Industries (Possible replacement of IFRS 6, Exploration for and Evaluation of Mineral Resources) [Completed]
- Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging (Proposed amendments to IFRS 9) [ED]
- Business Combinations – Disclosures, Goodwill and Impairment (Possible Amendments to IFRS 3 and IAS 36) [ED]
- Disclosure initiative — Primary Financial Statements [ED]
- Equity Method (Possible amendments to IAS 28) [Research]
- IAS 1 — Presentation of Financial Statements
- IAS 36 — Impairment of Assets
- IAS 39 — Financial Instruments: Recognition and Measurement
- IFRS 3 — Business Combinations
- IFRS 6 — Exploration for and Evaluation of Mineral Resources
- IFRS 7 — Financial Instruments: Disclosures
- IFRS 9 — Financial Instruments
