International Accounting Standards Board: Developments in IFRS

In the first podcast of 2018, Chair Hans Hoogervorst summarises the Board's discussions on the Primary Financial Statements project and reports on the progress of the Conceptual Framework. Vice-Chair Sue Lloyd provides an update on the Financial Instruments with Characteristics of Equity (FICE) project and the two further issues brought to the Board table from the IFRS Interpretations Committee this month. Also discussed: Feedback from the IFRS 13 Post-implementation Review and the Board’s ongoing discussions about goodwill and impairment.