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.

Bruce Mackenzie, IFRS Interpretations Committee Chair, 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.

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including a new report, educational material, the November 2024 ISSB meeting in Beijing and stakeholder meetings with regulators from Hong Kong SAR, Japan, Singapore, South Korea and China.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity (00:54); Business Combinations—Disclosures, Goodwill and Impairment (03:30); Intangible Assets (07:13); and Power Purchase Agreements (10:50).

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the October 2024 ISSB meeting.

Bruce Mackenzie, IFRS Interpretations Committee Chair and International Accounting Standards Board Member, and Karsten Ganssauge, Interpretations Committee Member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.

IASB Chair Andreas Barckow and IASB Member Patrina Buchanan join IASB Executive Technical Director Nili Shah to discuss: Power Purchase Agreements (00:43); Management Commentary (4:39); Statement of Cash Flows and Related Matters (8:00); and Amortised Cost Measurement (10:39).

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the September 2024 ISSB meeting and recent external engagements.