The IFRS Foundation podcast

IFRS Interpretations Committee Chair Bruce Mackenzie and member Sophie Massol highlight the IFRS 18 discussions that took place at the November 2025 committee meeting.

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.

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 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 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.