IASB issues podcast on latest Board developments (December 2021)

  • IASB podcast (blue) Image

20 Dec, 2021

The IASB has released a podcast featuring IASB Chair Andreas Barckow and IASB Vice-Chair Sue Lloyd discussing deliberations at the December 2021 IASB meeting.

Highlights of the podcast include discussions on: 

  • Primary financial statements
  • Rate-regulated activities
  • Financial instruments with characteristics of equity
  • Business combinations under common control
  • Second comprehensive review of the IFRS for SMEs 
  • Lease liability in a sale and leaseback
  • Reflections on the highlights of 2021

The podcast can be accessed through the press release on the IASB website.

Please click to view the detailed notes taken by Deloitte observers for the IASB meeting.

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