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 IASB's discussions during the meeting held from 14 to 16 December 2021.
Topics discussed during this episode 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.
A full summary of the December IASB meeting can be found in the IASB Update.
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