IASB issues podcast on latest Board developments (October 2021)
08 Nov 2021
The IASB has released a podcast featuring IASB Chair Andreas Barckow and IASB Vice-Chair Sue Lloyd discussing deliberations at the Ocotber 2021 IASB meeting.
Highlights of the podcast include discussions on:
- Goodwill and impairment;
- Primary financial statements;
- Post-implementation review of IFRS 10, IFRS 11 and IFRS 12;
- Rate-regulated activities;
- Second comprehensive review of the IFRS for SMEs;
- Pension benefits that depend on asset returns;
- Equity method;
- Narrow scope amendment to IFRS 17; and
- Ratification of tentative agenda decisions of the Interpretations Committee.
The podcast 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.
