September 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 (Board) respectively, talk about the Board’s discussions at the meeting that was held from 21 to 24 September 2021, as well as some other highlights from the previous month.

Topics discussed include:

• decisions taken regarding the Board’s project on Extractive Activities;
• updates on the Financial Instruments with Characteristics of Equity and Dynamic Risk Management projects;
• ongoing redeliberations in the Goodwill and Impairment project; and
• an update on developments in the Primary Financial Statements project;
• Andreas’ keynote speech at the recent World Standard-setters conference; and
• thoughts from Sue on the Board’s work as part of the Technical Readiness Working Group, which was created by the IFRS Foundation Trustees as part of their work on a proposed International Sustainability Standards Board.

A full summary of the June 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.