IASB issues podcast on latest Board developments (April 2023)
04 May 2023
The IASB has released a podcast featuring IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter, and Executive Technical Director Nili Shah discussing deliberations at the April 2023 IASB meetings.
Highlights of the podcast include discussions on:
- Supplementary meeting on international tax reform and the OECD pillar two model rules.
- Targeted improvements recognizing provisions and the existence of present obligations in IAS 37;
- Decisions and developments related to the rate-regulated activities, equity method, and the dynamic risk management projects;
- Decisions on proposed disclosure requirements in the draft Accounting Standard on Subsidiaries without Public Accountability: Disclosures project;
- Progress on the financial instruments with characteristics of equity project.
The podcast can be accessed through the press release on the IASB website.
