24 February 2021
In this episode of the monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board) respectively, talk about the Board’s discussions at the supplementary meeting on 4 February to discuss IFRS 16 Leases and covid-19-related rent concessions, as well as those at the regular monthly meeting held virtually on 16–17 February 2021. Topics included:
developments in the Financial Instruments with Characteristics of Equity project;
the final educational session on the Extractive Activities project;
feedback on the Comprehensive Review of the IFRS for SMEs Standard; and
updates on the upcoming Disclosure Initiative—Subsidiaries that are SMEsconsultation and the Board’s Agenda Consultation.
Read the summary of the supplementary Board meeting. A full summary of the regular February Board meeting can be found in the IASB Update.