IASB issues podcast on latest Board developments (April 2023)

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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.

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