International Accounting Standards Board: Developments in IFRS

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 IFRS 9—Impairment (11:20).