May 2021 IASB podcast

02 June 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 meeting held virtually from 24 to 27 May 2021. Highlights included:

decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Standard and Financial Instruments with Characteristics of Equity projects;
discussions on feedback received on the Board’s Goodwill and Impairment and Lease Liability projects;
updates on the Dynamic Risk Management project; and
a discussion on the transition to IFRS 17 Insurance Contracts.

A full summary of the May 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.

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