International Accounting Standards Board: Developments in IFRS

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in June: decisions taken regarding scope in the Primary Financial Statements and Goodwill and Impairments projects, and the addition of narrow-scope amendment projects to the Board’s workplan (including one relating to the initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments). It is also the last episode with Hans, who steps down as Chair on 30 June 2021. He shares some reflections on his 10 years at the helm.