The IFRS Foundation podcast
The IFRS Foundation podcast features the latest developments in accounting and sustainability disclosure standards, with insights directly from IASB and ISSB members and technical staff.
Episodes
IFRS for SMEs Accounting Standard podcast August 2026
Technical staff member Helen Lloyd and director Michelle Sansom discuss the IASB's proposed targeted amendment to the third edition of the IFRS for SMEs Accounting Standard, including why it is being proposed before the Standard's effective date and how stakeholders can share feedback.
IASB podcast July 2026
IASB Vice-Chair Linda Mezon-Hutter and IASB member Zach Gast discuss highlights from the July 2026 IASB meeting.
ISSB podcast July 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss the latest on using both ISSB Standards and European Sustainability Reporting Standards (ESRS), the likely benefits of the ISSB's forthcoming nature-related disclosure proposals and the next phase of enhancements to the SASB Standards.
IFRIC podcast Q2 2026
IFRS Interpretations Committee Chair Bruce Mackenzie and member Claire Dusser discuss two IFRS 18 tentative agenda decisions from the June 2026 Committee meeting.
ISSB podcast June 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share key takeaways from recent engagements and the ISSB June board week.
IASB podcast June 2026
IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discuss highlights from the June 2026 IASB meeting.
ISSB Implementation Insights podcast Q2 2026
ISSB Vice Chair Sue Lloyd is joined by ISSB Technical Staff Greg Bartholomew and Sara Macferran. They discuss the latest resources available to support companies applying ISSB Standards, requirements for companies disclosing information about biogenic emissions, and the work of the GHG Protocol.
IASB podcast May 2026
IASB Vice-Chair Linda Mezon-Hutter and IASB member Robert Uhl discuss highlights from the May 2026 IASB meeting.
ISSB podcast May 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share key takeaways from recent engagements and the ISSB May board week.
IASB podcast April 2026
IASB Chair Andreas Barckow and IASB member Hagit Keren discuss highlights from the April 2026 IASB meeting.
ISSB podcast April 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share a recap of recent engagements and key takeaways from the ISSB April board week.
IASB podcast March 2026
IASB Vice-Chair Linda Mezon-Hutter and IASB member Bruce Mackenzie discuss highlights from the March 2026 IASB meeting.
IFRIC podcast Q1 2026
IFRS Interpretations Committee Chair Bruce Mackenzie and member Renata Bandeira discuss two IFRS 18 agenda decisions from the IFRS Interpretations Committee meeting on 17–18 March 2026.
ISSB podcast March 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd highlight the SASB Standards consultation, new webcast and key takeaways from the ISSB’s March board week.
IASB podcast February 2026
IASB Chair Andreas Barckow and IASB member Patrina Buchanan discuss highlights from the February 2026 IASB meeting.
ISSB podcast February 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share a recap of recent developments and key takeaways from the ISSB’s February board week.
IFRS for SMEs Accounting Standard podcast February 2026
In this episode, technical staff member Tinyiko Denhere and SME Implementation Group member Edson Teixer discuss how the third edition of the IFRS for SMEs Accounting Standard is being applied in Brazil. They also explore how the IFRS Foundation’s educational materials support the implementation of the Standard.
IASB podcast January 2026
IASB Vice-Chair Linda Mezon-Hutter and IASB member, Tadeu Cendon, discuss highlights from the IASB meeting held on 27–28 January.
ISSB podcast January 2026
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd preview some activities and milestones the ISSB has planned for 2026, share a recap of January board week and reflect on recent engagements in Davos.
ISSB Implementation Insights podcast Q1 2026
ISSB Vice-Chair Sue Lloyd joins ISSB Technical Staff Greg Bartholomew and Sara Macferran to highlight the resources available to support companies applying ISSB Standards and outline ways in which the ISSB is working to support implementation.
IFRIC podcast Q4 2025
IFRS Interpretations Committee Chair Bruce Mackenzie and member Sophie Massol highlight the IFRS 18 discussions that took place at the November 2025 committee meeting.
ISSB podcast December 2025
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 podcast December 2025
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.
IASB podcast November 2025
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 podcast November 2025
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 podcast October 2025
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.
IFRIC podcast Q3 2025
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 podcast 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 podcast September 2025
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.
IFRS for SMEs Accounting Standard podcast September 2025
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 podcast July 2025
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 podcast July 2025
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.
IFRIC podcast Q2 2025
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Brian O’Donovan, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25 June 2025.
ISSB podcast June 2025
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently launched jurisdictional profiles and key takeaways from the June ISSB meeting.
IASB podcast June 2025
IASB Vice-Chair Linda Mezon-Hutter and IASB Member Hagit Keren join IASB 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.
IASB podcast May 2025
IASB Vice-Chair Linda Mezon-Hutter and IASB Member Florian Esterer join IASB Executive Technical Director Nili Shah to discuss: Equity Method; Intangible Assets; and Statement of Cash Flows and Related Matters.
ISSB podcast May 2025
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the consultation proposing targeted amendments to IFRS S2 Climate-related Disclosures and key takeaways from the May ISSB meeting.
IFRIC podcast Q1 2025
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Lisa Bomba, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 11 March 2025.
IASB podcast April 2025
IASB Member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements.
ISSB podcast April 2025
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the launch of the Roadmap Development Tool and key takeaways on research projects from the April 2025 ISSB meeting.
IFRS for SMEs Accounting Standard podcast March 2025
Blaise Colyvas, a member of the SME Implementation Group, joins IASB technical staff Tinyiko Denhere to discuss the impact of the third edition of the Standard on SMEs and the users of their financial statements.
IASB podcast March 2025
IASB Chair Andreas Barckow and IASB Member Jianqiao Lu join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases; Intangible Assets; Statement of Cash Flows and Related Matters; and the forthcoming Fourth Agenda Consultation.
ISSB podcast March 2025
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the March 2025 ISSB meeting.
IASB podcast February 2025
IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity; Intangible Assets; Amortised Cost Measurement; and the IASB–ISSB meeting on Climate-related and Other Uncertainties in the Financial Statements.
ISSB podcast February 2025
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the ISSB meeting in Montreal.
ISSB Implementation Insights podcast Q1 2025
ISSB Vice-Chair Sue Lloyd and ISSB Technical Director David Bolderston join host ISSB Technical Staff Dianora Aria De Marco to discuss educational materials for the ISSB Standards and reflect on recent Transition Implementation Group meetings.
IASB podcast January 2025
IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Provisions; Pollutant Pricing Mechanism; and financial reporting in hyperinflationary economies.
ISSB podcast January 2025
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including the key takeaways from the ISSB meeting in Frankfurt.
IFRS for SMEs Accounting Standard podcast January 2025
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.
IASB podcast December 2024
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.
ISSB podcast December 2024
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.
IFRIC podcast Q4 2024
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.
IASB podcast November 2024
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 podcast November 2024
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 podcast October 2024
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 podcast October 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the October 2024 ISSB meeting.
IFRIC podcast Q3 2024
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Karsten Ganssauge, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.
IASB podcast September 2024
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 podcast September 2024
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.
IASB podcast July 2024
IASB Vice-Chair Linda Mezon-Hutter and IASB Member Tadeu Cendon join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (00:43); Rate-regulated Activities project (5:36); and Second Comprehensive Review of the IFRS for SMEs Accounting Standard (10:13).
ISSB podcast July 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the July 2024 ISSB meeting and recent milestones.
ISSB Implementation Insights podcast Q2 2024
ISSB Vice-Chair Sue Lloyd and ISSB Member Veronika Pountcheva join host and IFRS S1 and IFRS S2 Implementation Lead Dianora Aria De Marco to discuss the key points from the recent June Transition Implementation Group (TIG) on IFRS S1 and IFRS S2 meeting.
IFRIC podcast Q2 2024
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and André Besson, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.
IASB podcast June 2024
IASB Chair Andreas Barckow and IASB Member Ann Tarca join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases (00:58); Joint IASB-FASB meeting (4:18); Provisions—Targeted Improvements (6:17); Pollutant Pricing Mechanisms (8:26); and Management Commentary (11:32).
ISSB podcast June 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the June 2024 ISSB meeting and recent milestones.
IASB podcast May 2024
IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).
ISSB podcast May 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the May 2024 ISSB meeting and recent milestones from the board.
IASB podcast April 2024
IASB Executive Technical Director Nili Shah is joined by the IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss: Intangible Assets (0:55); Climate-related and Other Uncertainties in the Financial Statements project (4:25); the finalised Agenda Decision on net-zero commitments (6:21); and the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers and
ISSB podcast April 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the April 2024 ISSB meeting and recent stakeholder engagement.
ISSB Implementation Insights podcast Q1 2024
ISSB Vice-Chair Sue Lloyd is joined by ISSB Member Veronika Pountcheva and ISSB Technical Fellow Dianora Aria De Marco. They discuss the recent Transition Implementation Group on IFRS S1 and IFRS S2 meeting, which took place in March 2024. They cover why the Transition Implementation Group was set up and what the group aims to achieve. Sue, Veronika and Dianora also reflect on the submissions to t
IFRIC podcast Q1 2024
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.
IASB podcast March 2024
IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions held at the 18-21 March IASB meeting about progress made in the Climate-related and Other Uncertainties in Financial Statements project (01:18); discussions in the Management Commentary project (07:57); and developments in the Power Purchase Agreements project (14:20
ISSB podcast March 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd reflect on recent developments from the ISSB including the March 2024 Board meeting, jurisdictional developments and a work plan update.
IASB podcast February 2024
IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects: changes to the IASB work plan (00:45); progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38); developments in the Rate-regulated Activities project (08:09); and
ISSB podcast February 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Jingdong Hua reflect on recent developments from the ISSB including the February 2024 board meeting, the IFRS Sustainability Symposium and progress to support the implementation of the ISSB Standards.
IFRIC podcast Q4 2023
IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, along with Committee members Jon Nelson and Jens Freiberg, talks about the latest activities to support the consistent application of IFRS Accounting Standards.
IASB podcast January 2024
IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions from the January 2024 IASB meeting. The projects discussed are the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Power Purchase Agreements, IFRS 9─classification and measurement and the addendum to the Exposure Draft Third edition of th
ISSB podcast January 2024
ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the latest developments from the ISSB, including priorities for 2024 and an update on recent progress on technical work.
Joint IASB-ISSB podcast January 2024
IASB Vice-Chair Linda Mezon-Hutter and ISSB Vice-Chair Sue Lloyd share their reflections of the inaugural joint IASB-ISSB technical meeting held on 25 January 2024 in London.
IASB podcast December 2023
IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight key discussions from the IASB meeting which includes an update on the IASB workplan; details on two projects discussed at the board meeting on Management Commentary and Power Purchase Agreements; and a preview of the key developments from the IASB during the first half of 2024.
