In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (IASB) respectively, talk about the Board’s discussions during the monthly meeting held from 15 to 19 November 2021.
Topics discussed include:
- an update on the Primary Financial Statements project;
- developments in the Goodwill and Impairment project
- refinements to the model proposed in the Dynamic Risk Management project;
- the second of a two-part feedback summary regarding the Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities;
- a continued look at feedback received in the consultation on Rate-regulated Activities;
- ongoing discussions on aligning the IFRS for SMEs Standard with major standards; and
- a first look at feedback received from stakeholders in the IASB’s Third Agenda Consultation.
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