International Accounting Standards Board: Developments in IFRS

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.