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In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board) respectively, talk about the Board’s discussions at the supplementary meeting on 4 February to discuss IFRS 16 Leases and covid-19-related rent concessions, as well as those at the regular monthly meeting held virtually on 16–17 February 2021. Topics included:
- developments in the Financial Instruments with Characteristics of Equity project;
- the final educational session on the Extractive Activities project;
- feedback on the Comprehensive Review of the IFRS for SMEs Standard; and
- updates on the upcoming Disclosure Initiative—Subsidiaries that are SMEs consultation and the Board’s Agenda Consultation.
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