IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discuss: Statement of Cash Flows and Related Matters; Amendments to the Fair Value Option (IAS 28); Provisions—Targeted Improvements; and a review of 2025 and changes on the IASB’s work plan.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share reflections on 2025—from progress in the global adoption of ISSB Standards, how the ISSB is providing implementation support and progress to build out the global baseline.

IASB Chair Andreas Barckow and IASB Member Bertrand Perrin join IASB Executive Technical Director Nili Shah to discuss: Equity Method; and an update on the IASB’s work plan.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB, including how the ISSB will draw on the TNFD framework to meet investors' common information needs.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Rika Suzuki join Executive Technical Director Nili Shah to discuss: Rate-regulated Activities; Statement of Cash Flows and Related Matters; and supporting the implementation of IFRS 18.

IFRS Interpretations Committee Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson join Executive Technical Director Nili Shah to discuss: Equity Method; Financial Instruments with Characteristics of Equity; and an update on the IASB’s work plan.

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.