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December 2021 IASB podcast available

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 14 to 16 December 2021.

Topics discussed include:

  • an update on the Primary Financial Statements project;
  • ongoing discussions on Rate-regulated Activities;
  • developments in the Financial Instruments with Characteristics of Equity and Business Combinations Under Common Control projects;
  • ongoing Standard-by-Standard discussions on aligning the IFRS for SMEs Standard with major standards;
  • another look at feedback received from stakeholders on the IASB’s Lease Liability in a Sale and Leaseback piece of work; and
  • reflections on the highlights of 2021

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