IASB podcast January 2021

International Accounting Standards Board Vice-Chair Sue Lloyd talks about projects discussed at the January 2021 meeting as well as other relevant news and developments. Topics include: feedback received on our consultation paper Exposure Draft General Presentation and Disclosures; decisions made in the Disclosure Initiative—Subsidiaries that are SMEs project; an overview of the Board’s current work plan; the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and the upcoming consultation on Disclosure Initiative—Targeted Standards-level Review of Disclosures.

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The International Accounting Standards Board (Board) develops IFRS Standards, required in more than 140 jurisdictions. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.