International Accounting Standards Board: Developments in IFRS

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).