December 2021 IASB podcast
14 December 2021
In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (IASB) respectively, talk about the IASB's discussions during the meeting held from 14 to 16 December 2021.
Topics discussed during this episode include:
an update on the Primary Financial Statements project;
ongoing discussions on Rate-regulated Activities;
developments in the Financial Instruments with Characteristics of Equity and Business Combinations Under Common Control projects;
ongoing Standard-by-Standard discussions on aligning the IFRS for SMEs Standard with major standards;
another look at feedback received from stakeholders on the IASB’s Lease Liability in a Sale and Leaseback piece of work; and
reflections on the highlights of 2021.
A full summary of the December 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.