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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), focus on the Board’s discussions at the meeting held virtually from 23–25 June 2020. The podcast covers the following projects:
- IBOR Reform and its Effects on Financial Reporting—Phase 2;
- Classification of Liabilities as Current or Non-current;
- Disclosure Initiative—Accounting Policies;
- Disclosure Initiative—Targeted Standards-level Review of Disclosures; and
- Maintenance and consistent application.
They also touch on the publication of the amended insurance contracts Standard, IFRS 17, say farewell to two of their Board colleagues and talk about the first-ever IFRS Foundation Virtual Conference, due to take place in September.
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