The last monthly podcast of 2018 features Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, together with Technical Staff Member Matt Tilling. They discuss the December meeting of the Board as well as other recent developments. Among the topics discussed were:
interest-rate benchmark reform and how those reforms are relevant to the Board’s work. The Board decided to move its project on such benchmarks, also called IBORs, from its research agenda to its standard-setting agenda with the more time critical accounting issues being considered first; and
the accounting model for rate-regulated activities on which the Board plans to publish a consultation document in 2019.