Global Standards for the world economy

Monday 25 January 2021

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IASB meeting podcast archive

This is the archive for the IASB meeting podcasts. From here you can download historical recordings.

The tables below contains past IASB podcast recordings: the Date column links to the associated meeting page; Topics covered gives a brief overview of the podcast content; and the Link column provides the direct download links.



Date Topics covered Listen
April 2017 Sue provides an update on the Board’s most recent discussions on its Rate-regulated Activities project. Hans summarises the Board’s discussions on the definition of a business and the proposed screening test.

Also discussed are some of the implementation issues that have been referred to the Board by the IFRS Interpretations Committee and two education sessions. One was on the planned implementation support for IFRS 17, the other was an update by staff of the US standard-setter, FASB, on their Financial Performance Reporting project, which has parallels to the Board’s Primary Financial Statements project.
March 2017 Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary;

Primary Financial Statements: Hans outlines the call from investors for more line items and subtotals, and gives an overview of the scope of this project; and Financial

Instruments with Characteristics of Equity: Sue explains what the Gamma approach is and that the Board expects to publish a Discussion Paper later this year.
February 2017 Feedback on the recent consultation on proposed changes to the definition of a business (IFRS 3); the Board’s discussions on how to account for rate-regulated activities; the comment period for the forthcoming proposed narrow-scope amendment to IFRS 9 regarding contracts with symmetric prepayment options; and the February ‘sweep issues discussion’ on the new insurance contracts Standard, following an external review of the draft Standard to ensure the wording is clear.

[Click here to read the news article.]
January 2017 Among the topics discussed are the upcoming insurance contracts Standard, the planned Post-Implementation Review of IFRS 13
(the fair value Standard), and the Board’s planned narrow-scope amendment to IFRS 9, the financial instruments Standard.

[Click here to read our feature.]

Please use the links below to navigate through the archive and find older episodes of the podcast.








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