July 2023 IASB podcast | DART – Deloitte Accounting Research Tool

01 August 2023

This month’s International Accounting Standards Board (IASB) meeting was held on 25-27 July 2023.

The July IASB Update podcast features IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah and covers:

the conclusion of technical discussions in the Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures projects, moving towards drafting of the two new IFRS Accounting Standards;
matters arising from stakeholder feedback in outreach activities and staff analysis in the Dynamic Risk Management project;
discussions on improvements to requirements in the impairment test in the Business Combinations, Disclosures, Goodwill and Impairment project;
key takeaways from discussions in the Equity Method project;
a recommendation from the IFRS Interpretations Committee; and
feedback from research into the Extractive Activities research project.

A full summary of the July 2023 IASB 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.