IASB issues podcast on latest Board developments (February 2021)

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24 Feb 2021

The IASB has released a podcast featuring IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd to discuss deliberations at the 4 February 2021 supplementary meeting and the 16–17 February 2021 IASB meeting.

Specifically, the podcast discusses the following topics:

  • IFRS 16 and covid-19-related rent concessions;
  • Financial instruments with characteristics of equity;
  • Extractive activities;
  • Comprehensive review of the IFRS for SMEs Standard;
  • Dis­clo­sure ini­tia­tive — Sub­sidiaries that are SMEs.

The podcast (12 minutes) can be accessed through the press release on the IASB website.

Also, see the detailed notes taken by Deloitte observers at the 16–17 February 2021 and 4 February 2021.

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