October IASB podcast focuses on Financial Instruments
Released 31 October 2019
The Financial Reporting Council (FRC) has published the October International Accounting Standards Board (IASB) podcast on decisions made at the October 2019 meeting.
With a focus on projects linked to financial instruments, the podcast covers:
•further amendments to IFRS Standards in light of the second phase of the IBOR project;
•the IASB work on the accounting model that will enable investors to understand a company’s dynamic risk management and how it will seek stakeholder feedback on the model;
•the timeline for the Financial Instruments with Characteristics of Equity project, following the Board’s September decision to propose some clarifying amendments to IAS 32;
•developments in the Management Commentary project, including the staff’s research into the business model; and
•one of the two approaches the IASB is considering for the accounting for combinations of businesses under common control—the predecessor approach.
View the podcast at October IASB podcast published.