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The ISSB Update, summarising the December 2024 International Sustainability Standards Board (ISSB) meeting is now available. You can also listen to Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast. In the podcast, Emmanuel and Sue look back at the ISSB’s progress in 2024 and share their priorities for 2025. Emmanuel and Sue also share insights into recent dev...

In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 9-11 December. They cover: Management Commentary; Business Combinations—Disclosures, Goodwill and Impairment; and highlights of 2024 and what stakeholders can expect in 2025. A full summary of the...

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee’s Chair, Bruce Mackenzie, talks about the decisions made at the IFRS Interpretations Committee meeting held on 26 November 2024. The podcast focuses on: the application of IAS 29 Financial Reporting in Hyperinflationary Economies to identify when an economy becomes hyperinflationary; and w...

The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) recognise the importance of connectivity between their respective requirements in enabling the provision of high-quality financial information to capital markets. In this webcast series, IASB technical staff Gustavo Olinda and ISSB technical staff Gabriel Benedict discuss how IFRS Accoun...