International Accounting Standards Board: Developments in IFRS

Hans Hoogervorst, Nick Anderson and Ann Tarca of the International Accounting Standards Board are joined by Education Director Matt Tilling to discuss recent events, such as the meeting of the IFRS Foundation Trustees in Brazil. They also discuss a new project added to the work plan, two possible approaches to accounting for dynamic risk management, how potential changes to IFRS 8 stem from the post-implementation review of the Standard, and how primary financial statements fit into a larger initiative—Better Communication in Financial Reporting.