Robert Bruce Interviews – Hans Hoogervorst, Chairman, International Accounting Standards Board

Published on: 25 Jul, 2019

In a wide-ranging video interview Hans Hoogervorst, Chairman of the International Accounting Standards Board, (IASB), talks to Robert Bruce about the risks surrounding climate change, about climate-related financial disclosures, about how the revised Management Commentary Practice Statement will encourage investor-grade non-financial information.

He talks about the upcoming Interbank Offer Rate Replacement project, IBOR and its likely accounting consequences, about how he considers the IASB’s Primary Financial Statements Project to be one of the most important pieces of work that the IASB is currently working on, and about the likely outcome of the amendments to the insurance Standard, IFRS17.

And finally he discusses whether IFRS have evolved enough to provide security in any future crises, financial or climate, up ahead, and also describes frankly what he feels he has achieved halfway through his final term as Chairman.

Click here to access the full video, (approx. 21 minutes), in a separate window. You can either watch the full video or select the topics that interest you most by clicking on the ‘topics’ drop-down in the corner of the screen.

The chapters included in the video are:

  • Q1: Climate Change and financial risks.
  • Q2: Climate-related financial disclosures.
  • Q3: The Management Commentary Practice Statement.
  • Q4: The potential impact of IBOR.
  • Q5: The likely Changes to IFRS17.
  • Q6:  The benefits of the Primary Financial Statements project.
  • Q7:  The evolution of IFRS.
  • Q8:  Plans for the remaining years of Hoogervorst’s Chairmanship.

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