December 2025 IASB podcast
In this episode of the IASB podcast, Andreas Barckow, IASB Chair and Linda Mezon-Hutter,
IASB Vice-Chair, discuss highlights from the IASB meeting held on 8–11 December. They cover:
-
Statement of Cash Flows and Related Matters;
-
Amendments to the Fair Value Option (IAS 28);
-
Provisions—Targeted Improvements; and
-
a review of 2025 and changes on the IASB work plan.
A full summary of the December 2025 IASB meeting is available in the
December 2025 IASB Update.
You can find all IASB podcasts on the IASB
podcast page. The podcasts are also available on your podcast
player, Spotify and the IASB YouTube channel.