The IASB: Addressing reporting issues from around the globe

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PwC national office partners Heather Horn and Larry Dodyk discuss global accounting issues with a focus on recent standard setting by the International Accounting Standards Board.

Whether you report under IFRS or US GAAP, living in a global economy means it’s important to understand financial reporting around the world. Tune in as Heather Horn talks with PwC’s global leader of business combinations, Larry Dodyk, to discuss the IASB’s standard setting process and project agenda. Topics include:

  • 2:45 - Board overview. Larry kicks off by giving an overview of the standard-setting process and setting the stage on the composition of the IASB. 

  • 5:04 - Upcoming changes. With some members’ terms coming to an end, the IASB will see some changes this year. Larry takes us through just how much change the IASB is preparing for.

  • 8:34 - The interpretations committee. What is the role of the interpretations committee and how does it interact with the IASB? Larry fills us in. 

  • 12:32 - Active projects. Larry and Heather discuss how the IASB sets its agenda and highlight a few of the current projects it’s tackling. 

  • 17:58 - Future outlook. Beyond the short-term projects, what’s ahead for the IASB? We close out by talking about the issues that will keep the IASB busy in coming years.

About our guests

Larry Dodyk is a partner in PwC’s National office, the global leader of the firm’s business combinations group, and a member of the EITF. With more than 30 years of experience assisting companies in resolving complex accounting issues, Larry helps determine the firm’s position on select accounting and financial reporting matters.

About our host

Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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