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The IFRS Foundation podcast

The IASB and ISSBwww.ifrs.org
Discover the latest developments in accounting and sustainability disclosure standards, direct from IASB and ISSB members and technical staff.
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Episodes

IFRIC podcast May 2011

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2011 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Defined contribution plans with vesting conditions, IAS 7 Statement of Cash Flows—Classification of interest paid that is capitalised as part of the cost of an asset, IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Elect...

May 06, 2011

IASB podcast April 2011

Insurance, Leases, Revenue Recognition, Hedge Accounting, Impairment, and future activities

Apr 14, 2011

IFRIC podcast March 2011

Robert Garnett and Michael Stewart give an overview of the issues discvussed during the January 2011 IFRS Interpretations Committee meeting, including accounting for production phase stripping costs in the mining industry, put options written over non-controlling interests, contingent pricing of property, plant and equipment and intangible assets, and clarification of meaning of continuous transfer.

Mar 11, 2011

IASB podcast 1-2 March 2011

Revenue Recognition, Insurance, Leases, Financial Statement Presentation, effective dates consultation, and coming events

Mar 02, 2011

IASB podcast February 2011

Cross-cutting issues, Insurance Contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment

Feb 18, 2011

IASB podcast January 2011

Revenue Recognition, Leases, comment letter database, Post-employment Benefits, and Insurance

Jan 21, 2011

IFRIC podcast January 2011

Robert Garnett and Michael Stewart give an overview of the issues discussed during the January 2011 IFRS Interpretations Committee meeting, including accounting for production phase stripping costs in the mining industry, put options written over non-controlling interests, current/non current classification of debt (rollover agreements), and contingent pricing of property, plant and equipment and intangible assets.

Jan 07, 2011

IFRIC podcast November 2010

Robert Garnett and Michael Stewart give an overview of the issues discussed at the November 2010 IFRS Interpretations Committee meeting, including put options written over non-controlling interests, current/non-current classification of debt, the Illustrative example 1 in IAS 41 relating to the issue of presentation of revenue, and vesting and non-vesting conditions.

Nov 05, 2010

IASB podcast October 2010

Annual Improvements, Fair Value Measurement, Financial instruments: Amortised Cost and Impairment, Financial instruments: Hedge Accounting, Financial Statement Presentation, Financial Instruments with Characteristics of Equity, Leases, and Post-employment Benefits

Oct 26, 2010

IASB podcast September 2010

Emissions Trading Schemes, Fair Value Option for Financial Liabilities, Financial Instruments: Hedge Accounting, Financial Instruments: Impairment, Financial Instruments with Characteristics of Equity, Liabilities, and Rate-regulated Activities

Sep 15, 2010

IFRIC podcast September 2010

Robert Garnett and Michael Stewart give an overview of the issues discussed at the September 2010 IFRS Interpretations Committee meeting, including developments on vesting and non-vesting conditions of share-based payments, statutory employee profit sharing arrangements, put options written over non-controlling interests and identifying key management personnel.

Sep 03, 2010

IASB podcast July 2010

Insurance, Leases, Rate-regulated Activity, Financial Instruments, Impairment, and Income Taxes

Jul 22, 2010

IFRIC podcast July 2010

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2010 IFRS Interpretations Committee meeting including accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward—Accounting for statutory profit shar...

Jul 09, 2010

IFRIC podcast May 2010

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2010 IFRS Interpretations Committee meeting including Accounting for production stripping costs, Vesting and non-vesting conditions, Put options written over non-controlling interests, IFRS Interpretations Committee agenda decisions, IFRS Interpretations Committee tentative agenda decisions, Annual Improvements, and IFRS Interpretations Committee work in progress.

May 07, 2010

IFRIC podcast introduction May 2010

Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work

May 06, 2010

IASB podcast April 2010

Insurance, Financial Statement Presentation, Leases, and Financial Instruments—Liabilities, and Consolidation

Apr 22, 2010

IASB podcast January 2010

Financial Instruments, Financial Statement Presentation, Insurance Contracts, and Leases

Jan 21, 2010
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