In this episode, IASB member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 8-9 April. They cover: • Business Combinations--Disclosures, Goodwill and Impairment; and • Climate-related and other uncertainties in the Financial Statements. If you have any questions for our future podcasts, send them to communications@ifrs.org.