IASB podcast March 2019

>> YOUR LINK HERE: ___ http://youtube.com/watch?v=YVbwbgN1mj8

Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new podcast to summarise the Board’s latest discussions, and talk through some decisions taken during its March meeting, such as: • • Classification of liabilities as current or non-current and about guidance on the circumstances in which equity-settlement features affect liabilities • • Possible narrow-scope amendments to IAS 1 Presentation of Financial Statements • • Subsidiaries that are SMEs and the scope of the IFRS for SMEs Standard • • The Discussion Paper on financial instruments with characteristics of equity • • Primary Financial Statements • • Amendments to IFRS 17 Insurance Contracts • View agenda papers for the March meeting here: https://www.ifrs.org/news-and-events/...

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