International Accounting Standards Board: Developments in IFRS

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd start the podcast with the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They then discuss key developments from the December Board meeting, beginning with progress in amendments to IFRS 17 Insurance Contracts, IBOR Reform and Financial Instruments with Characteristics of Equity projects. More work is covered, including discussing a review of the IFRS for SMEs Standard, before Hans and Sue share their highlights from the year.