October 2021 IASB podcast

In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board respectively, talk about the discussions that took place in the meeting held from 25 to 28 October 2021, as well as some highlights from the previous month.

Topics discussed include:

• an update on Goodwill and Impairment;
• the continuing redeliberations on the Primary Financial Statements project;
• an overview of feedback obtained on the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12;
• stakeholder responses to Rate-regulated Activities;
• the current status on the Second Comprehensive Review of the IFRS for SMEs Standard;
• the decision made on Pension Benefits that Depend on Asset Returns;
• a summary of Equity Method;
• proposed narrow scope amendment to IFRS 17; and
• a ratification of tentative agenda decisions made by the Interpretations Committee;

A full summary of the October Board meeting can be found in the 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.