International Accounting Standards Board: Developments in IFRS

The IFRS Foundation’s Education Director Matt Tilling is joined by Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Board member Darrel Scott to provide a summary of the Board’s February 2018 meeting as well as other key developments. Topics discussed include: disclosures, rate-regulation, IFRS 17 implementation, cash flows, management performance measures and business combinations under common control.