IASB issues podcast on latest Board developments (December 2020)
21 Dec, 2020
The IASB has released a podcast featuring IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discussing deliberations at the December 2020 IASB meeting.
The podcast discusses:
- Primary financial statements;
- Comprehensive review of the IFRS for SMEs;
- Maintenance and consistent application;
- Subsidiaries that are SMEs;
- Financial instruments with characteristics of equity; and
- Post-implementation review of IFRS 9
The podcast (15 minutes) can be accessed through the press release on the IASB website.
The detailed notes taken by Deloitte observers at the meeting are available here.
