The IFRS Foundation podcast

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as ongoing efforts to enhance SASB Standards, recent educational material and key takeaways from the September ISSB meeting.

IASB technical staff Tinyiko Denhere speaks to IASB member and new SMEIG Chair Zach Gast for an SME investor’s perspective on the third edition of the IFRS for SMEs Accounting Standard.

IASB Chair Andreas Barckow and IASB Member Bob Uhl join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Statement of Cash Flows and Related Matters; and an update on the Agenda Consultation.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently published guidance on transition plan disclosures and key takeaways from the July ISSB meeting.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Brian O’Donovan, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25 June 2025.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently launched jurisdictional profiles and key takeaways from the June ISSB meeting.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Hagit Keren join IASB Executive Technical Director Nili Shah to discuss: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Florian Esterer join IASB Executive Technical Director Nili Shah to discuss: Equity Method; Intangible Assets; and Statement of Cash Flows and Related Matters.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the consultation proposing targeted amendments to IFRS S2 Climate-related Disclosures and key takeaways from the May ISSB meeting.

IASB Member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Lisa Bomba, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 11 March 2025.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the launch of the Roadmap Development Tool and key takeaways on research projects from the April 2025 ISSB meeting.

Blaise Colyvas, a member of the SME Implementation Group, joins IASB technical staff Tinyiko Denhere to discuss the impact of the third edition of the Standard on SMEs and the users of their financial statements.

IASB Chair Andreas Barckow and IASB Member Jianqiao Lu join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases; Intangible Assets; Statement of Cash Flows and Related Matters; and the forthcoming Fourth Agenda Consultation.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the March 2025 ISSB meeting.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the ISSB meeting in Montreal.

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity; Intangible Assets; Amortised Cost Measurement; and the IASB–ISSB meeting on Climate-related and Other Uncertainties in the Financial Statements.

ISSB Vice-Chair Sue Lloyd and ISSB Technical Director David Bolderston join host ISSB Technical Staff Dianora Aria De Marco to discuss educational materials for the ISSB Standards and reflect on recent Transition Implementation Group meetings.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including the key takeaways from the ISSB meeting in Frankfurt.

IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Provisions; Pollutant Pricing Mechanism; and financial reporting in hyperinflationary economies.

Technical staff members, Tinyiko Denhere and Carlo Pereras, highlight the key updates to the IFRS for SMEs Accounting Standard, the IASB’s approach to updating the Standard and engagement with stakeholders throughout the review process.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including the December ISSB Investor Advisory Group meeting and key takeaways from the ISSB meeting in Frankfurt. They also look back at progress made in 2024 and ahead to 2025.

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Management Commentary; Business Combinations—Disclosures, Goodwill and Impairment; and highlights of 2024 and what stakeholders can expect in 2025.

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.

IASB Chair Andreas Barckow and IASB Member Rika Suzuki join IASB Executive Technical Director Nili Shah to discuss: Management Commentary; IFRS Accounting Taxonomy; Provisions—Targeted Improvements.