The IFRS Foundation podcast15 Heinä 2022

IFRIC podcast Q2 2022

IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the second quarter of 2022. Topics include Principal versus Agent: Software Reseller (01.22), Negative Low Emission Vehicle Credits (03.48), Cash Received via Electronic Transfer as Settlement for a Financial Asset (07.19), Transfer of Insurance Coverage under a Group of Annuity Contracts (11.33), SPAC: Classification of Public Shares as Financial Liabilities or Equity (13.51), Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (14.44), and Multi-currency Groups of Insurance Contracts (15.58).

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IFRS for SMEs Accounting Standard podcast August 2026

Technical staff member Helen Lloyd and director Michelle Sansom discuss the IASB's proposed targeted amendment to the third edition of the IFRS for SMEs Accounting Standard, including why it is being ...

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IASB Vice-Chair Linda Mezon-Hutter and IASB member Zach Gast discuss highlights from the July 2026 IASB meeting.

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IFRS Interpretations Committee Chair Bruce Mackenzie and member Claire Dusser discuss two IFRS 18 tentative agenda decisions from the June 2026 Committee meeting.

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IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discuss highlights from the June 2026 IASB meeting.

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ISSB Vice Chair Sue Lloyd is joined by ISSB Technical Staff Greg Bartholomew and Sara Macferran. They discuss the latest resources available to support companies applying ISSB Standards, requirements ...

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