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 Vice-Chair Linda Mezon-Hutter and Member Hagit Keren join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 16–18 June. They cover:
Climate-related and Other Uncertainties in the Financial Statements ;
Financial Instruments with Characteristics of Equity ; and
Provisions—Targeted Improvements .
A full summary of the June 2025 IASB meeting is available in the IASB Update .
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