International Accounting Standards Board: Developments in IFRS

International Accounting Standards Board Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.