In this month's podcast, IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join Board Member Darrell Scott to discuss recent developments in proposed amendments to IFRS 17, Management Commentary (a project to revise and update IFRS Practice Statement 1 Management Commentary), Review of Disclosures, recommendations from the IFRS Interpretations Committee, Subsidiaries that are SMEs, Lack of Exchangeability and disclosure requirements.
View the November IASB Update: [ Ссылка ]
IASB podcast - November 2019
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ifrsiasbinternational financial reporting standardsinternational accounting standards boardfinanceaccountingauditinginvestorinvestingifrs accountingifrs listifrs standardsifrs foundationifrs 2019ifrs 2020ifrs definitioninternational accounting standardsirfsisabunderstanding ifrsifrs explainedifrs statementsmanagement commentarybetter communicationifrs 13ias 19disclosuresexchangeabilitysmesannual improvements