International Accounting Standards Board: Developments in IFRS

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the second quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in April and June 2020; topics covered include sale and leaseback transactions, player transfer payments, deferred tax and reverse factoring arrangements.