International Accounting Standards Board: Developments in IFRS

Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss IFRIC activities between June and September 2019, including updates to narrow-scope amendments. They summarise two finalised agenda decisions to do with hedge accounting and disclosure of financial liabilities, and five tentative agenda decisions relating to IFRS 15, IFRS 16, IAS 21, IAS 29 and hyperinflation.