International Accounting Standards Board: Developments in IFRS

IASB Vice-Chair Linda Mezon-Hutter and Member Hagit Keren join Executive Technical Director Nili Shah to discuss: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements. The IASB is currently running a short podcast audience survey to understand how our podcasts are being used and how they can be improved.