2019 - December
In the last IASB podcast of the year, Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd discuss the key developments from the Board meeting held on 11 and 12 December 2019.
Hans starts the episode by looking at the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. These documents are open for comment until the end of June 2020.
Moving onto topics covered at December’s Board meeting, Sue discusses progress in terms of amendments to IFRS 17 Insurance Contracts and well as developments in the IBOR Reform project and Financial Instruments with Characteristics of Equity.
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