Editorial

The major feature of this edition is the first part of a two-part interview with Andreas Barckow, who took up office as chair of the International Accounting Standards Board (IASB) one year ago, in July 2021. In the course of our discussion, Dr Barckow shared his views on a number of important issues, including his own role, the composition of the board, and priorities for the future. He explained that he is seeking to provide enhanced support for the implementation of new requirements, and talked about the manner in which the IASB will interface with the International Sustainability Standards Board (ISSB). The question of how to determine the cut off between sustainability reporting and financial reporting is one that is likely to occupy both board chairs for some time to come. The second part of the interview will follow in October 2022.