以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
In this episode of the IASB podcast , IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 28-29 January . They cover:
Business Combinations—Disclosures, Goodwill and Impairment ;
Provisions—Targeted Improvements ;
Pollutant Pricing Mechanisms; and
financial reporting in hyperinflationary economies.
A full summary of the January 2025 IASB meeting is available in the January 2025 IASB Update .
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