IASB issues podcast on latest Board developments (July 2023)

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01 Aug, 2023

The IASB has 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.

The podcast can be accessed here on the IFRS Foundation website.

An analysis of changes to the work plan resulting from the IASB discussions can be found here.

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