Interpretations Committee podcast

Vice-Chair of the Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss relevant activities and developments between October and December 2019. They summarise one final agenda decision to do with lease term and useful life of leasehold improvements, and two tentative agenda decisions—one relating to deferred taxes and the other to player transfer payments. They also discuss the status of several narrow-scope amendments that are currently in the process of being finalised.

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The International Accounting Standards Board (Board) develops IFRS Standards, required in more than 140 jurisdictions. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.