Craig Smith from the IASB technical staff joins to discuss improving reporting about acquisitions. Topics include complexities of Goodwill accounting, criteria for identifying strategic business combinations, balancing preparer concerns with investor needs, and exploring proposals in exposure draft.

Heart surgeon Craig Smith, with over 40 years of experience, reflects on his vocation and what it means to be a servant leader. Topics discussed include professionalism in various professions, navigating uncertainties during the COVID pandemic, impact of personal responsibility on a doctor's wellness, and the importance of first impressions and recognizing essential workers.