International Accounting Standards Board: Developments in IFRS

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 Vice-Chair Linda Mezon-Hutter and IASB member Zach Gast discuss highlights from the July 2026 IASB meeting.

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.

IFRS Interpretations Committee Chair Bruce Mackenzie and member Claire Dusser discuss two IFRS 18 tentative agenda decisions from the June 2026 Committee meeting.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share key takeaways from recent engagements and the ISSB June board week.

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discuss highlights from the June 2026 IASB meeting.

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.

In this episode, IASB Vice-Chair Linda Mezon-Hutter and IASB member Robert Uhl discuss highlights from the May 2026 IASB meeting.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share key takeaways from recent engagements and the ISSB May board week.

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share a recap of recent engagements and key takeaways from the ISSB April board week.

In this episode, IASB Chair Andreas Barckow and IASB member Hagit Keren discuss highlights from the April 2026 IASB meeting.

IASB Vice-Chair Linda Mezon-Hutter and IASB member Bruce Mackenzie discuss highlights from the March 2026 IASB meeting.

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 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 Chair Andreas Barckow and IASB member Patrina Buchanan discuss highlights from the February 2026 IASB meeting.

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.

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 Vice-Chair Linda Mezon-Hutter and IASB Member, Tadeu Cendon, discuss highlights from the IASB meeting held on 27–28 January.

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 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.