In this episode of our monthly IASB podcast, we introduce Andreas Barckow, new Chair of the International Accounting Standards Board (Board). He and Vice-chair Sue Lloyd talk about the Board’s discussions at the meeting that was held virtually on 20 and 21 July 2021, as well as its joint educational session with the Financial Accounting Standards Board (FASB) on 23 July 2021.
Topics discussed include:
- updates on the post-implementation reviews of IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities;
- decisions taken regarding changes to the Board’s preliminary views in the Primary Financial Statements project;
- ongoing redeliberations in the Goodwill and Impairment project; and
- thoughts from Andreas as he begins his term as IASB Chair.
A full summary of the July Board meeting can be found in the IASB Update.
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