IASB issues podcast on latest Board developments (May 2021)
03 Jun 2021
The IASB has released a podcast featuring IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discussing deliberations at the May 2021 IASB meeting.
The podcast discusses:
- Primary financial statements.
- Second comprehensive review of the IFRS for SMEs Standard.
- Financial instruments with characteristics of equity.
- Goodwill and Impairment.
- Lease liability.
- Dynamic risk management.
- Transition to IFRS 17 Insurance Contracts.
The podcast (18 minutes) 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.