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IASB issues podcast on latest Board developments (December 2020)

  • IASB podcast (blue) Image

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.

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