November 2021 IASB podcast
29 November 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 Board’s discussions during the monthly meeting held from 15 to 19 November 2021.
Topics discussed include:
an update on the Primary Financial Statements project;
developments in the Goodwill and Impairment project
refinements to the model proposed in the Dynamic Risk Management project;
the second of a two-part feedback summary regarding the Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities;
a continued look at feedback received in the consultation on Rate-regulated Activities;
ongoing discussions on aligning the IFRS for SMEs Standard with major standards; and
a first look at feedback received from stakeholders in the IASB’s Third Agenda Consultation.
A full summary of the November 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.