International Accounting Standards Board: Developments in IFRS

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting as well as on other developments this month. Hans covers his recent speech on sustainability reporting, the Board's work to update the Management Commentary Practice Statements and the Primary Financial Statements and Business Combinations projects. Sue provides a summary of the latest meeting of the TRG for IFRS 17 and summarises the Board discussions on IFRS 17. Other projects discussed include Goodwill and Impairment and Dynamic Risk Management.