IASB issues podcast on latest Board developments (December 2019)

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18 Dec 2019

The IASB has released a podcast, featuring IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd, to discuss the deliberations at the December 2019 IASB meeting, the recently-issued general presentation and disclosures ED, and other developments.

The 15-minute podcast features discussions related to financial instruments on the following topics:

  • Proposals outlined in the newly-published ED on general presentation and disclosures.
  • Progress related to amendments to IFRS 17 Insurance Contracts as well as developments in the IBOR reform project and financial instruments with characteristics of equity.
  • Business combinations under common control and what work will be done on this project in 2020.
  • More details on the review of the IFRS for SMEs Standard.
  • Difference between the IFRS for SMEs Standard and a separate research project that deals with subsidiaries that are SMEs.
  • Proposed amendments to IAS 8.
  • Highlights from 2019.

The podcast can be accessed through the press release on the IASB website. More information on the topics discussed is available through our comprehensive notes taken by Deloitte observers at the December IASB meeting.

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