The IFRS Foundation podcast

IASB podcast December 2012

Conceptual Framework, Financial Instruments: Impairment, Revenue Recognition, Insurance Contracts, Bearer Biological Assets, and Rate-regulated Activities

IASB podcast November 2012

Financial Instruments: Impairment, Revenue Recognition, Conceptual Framework, Insurance Contracts, Offsetting Disclosures—Amendments to IFRS 7 (Update), due process documents, and Enhanced Disclosure Task Force Report

IFRIC podcast November 2012

Michael Stewart, April Pitman, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the November 2012 IFRS Interpretations Committee meeting, including IAS 1 Presentation of Financial Statements—Disclosures about going concern, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate and IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Interpretation on levies.

IASB podcast October 2012

Insurance Contracts, Accounting for Macro Hedges, Impairment, Revenue Recognition, and IAS 8

IASB podcast September 2012

Leases, Insurance Contracts, Accounting for Macro Hedges, Classification and Measurement of Financial Instruments, Impairment, Revenue Recognition, Investment Entities, Rate regulated Activities, Bearer Biological Assets and Conceptual Framework

IFRIC podcast September 2012

Michael Stewart, Ken Yoshimura and Kazu Sakaguchi give an overview of some of the issues discussed at the September 2012 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Accounting for contribution-based promises—Reconsideration of Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions, IAS 39 Financial Instruments: Recognition and Measurement Income and expenses arising on financial instruments with a negative y...

IASB podcast July 2012

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Leases and Revenue Recognition

IFRIC podcast July 2012

Michael Stewart, Martin Friedhoff and Patrick Le Flao give an overview of the issues discussed in the July 2012 IFRS Interpretations Committee meeting, including IFRS 10 Consolidated Financial Statements, IAS 28 Investments in Associates and Joint Ventures—Accounting for the loss of control of a group of assets or a subsidiary between an investor and its associate or joint venture, IAS 39 Financial Instruments: Recognition and Measurement—Scope of paragraph AG5 and IAS 7 Statement of Cash Flows—...

IASB podcast June 2012

Leases, Classification and Measurement of Financial Instruments, Insurance, investment Entities, reviews of IFRS 8: Operating Segments, and IFRS for SMEs

IFRIC podcast May 2012

Michael Stewart, Martin Friedhoff, Patrick Le Flao and Liz Figgie give an overview of the issues discussed in the May 2012 IFRS Interpretations Committee meeting, including IAS 39 Financial Instruments: Recognition and Measurement—Accounting for different aspects of restructuring Greek Government Bonds, IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies and IAS 32 Financial Instruments: Presentation—Put options written over non-co...

IASB podcast May 2012

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Agenda Consultation, Leases and Revenue Recognition

Podcast: Introducing the final Annual Improvements to IFRSs (2009-2011 cycle) document

IASB podcast April 2012

Financial Instruments and Insurance Contracts

IASB podcast March 2012

Insurance, Macro Hedge Accounting, post-implementation reviews, effective dates, and review of efficiency and effectiveness of the IFRS Interpretations Committee

IFRIC podcast March 2012

Michael Stewart, Gary Berchowitz and Denise Durant give an overview of the issues discussed in the March 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IFRIC 12 Service Concession Arrangements—How to account for contractual payments made by operator under service concession arrangement, IAS 1 Presentation of Financial Statements—Presentation of expense for non-income taxe...

IASB podcast February 2012

Impairment of Financial Assets, Insurance Contracts, Classification and Measurement of Financial Instruments, and Leases

IASB podcast January 2012

IFRS 9 Impairment, Classification and Measurement, Macro Hedge Accounting, Insurance Contracts, Agenda Consultation, and effective dates

IFRIC podcast January 2012

Michael Stewart, Gary Berchowitz and Patrick Le Flao give an overview of the issues discussed in the January 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IAS 28 Investments in Associates and Joint Ventures—Accounting for associate’s changes in equity, IAS 32 Financial Instruments: Presentation—Accounting for put options written over shares held by non-controlling intere...

IASB podcast December 2011

IFRS 9 Impairment, Classification and Measurement, Leases, and Insurance Contracts

IASB podcast November 2011

IFRS 9, Insurance, Leases, Macro Hedge Accounting, Offsetting, and Annual improvements

IFRIC podcast November 2011

Michael Stewart and Gary Berchowitz give an overview of the issues discussed in the November 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IAS 19 Employee Benefits—Applying the definition of termination benefits, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements—Selection of amortisation method, IFRIC 15 Agreements for the Construction of Real Estate—...

IASB podcast October 2011

Financial Instruments, Revenue Recognition, Leases, and Insurance

IASB podcast September 2011

Financial Instruments, Leases, and Insurance

IFRIC podcast September 2011

Wayne Upton and Michael Stewart give an overview of the issues discussed during the September 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IAS 12 Income Tax—Applying the rebuttable presumption to determine the manner of recovery of investment property, IFRS 10 Consolidated Financial Statements—Transitional requirements, meaning of 'the date of initial application', IFRS...

IASB podcast 28 July 2011

Effective date of IFRS 9, Hedge Accounting, eg risk components and disclosures

IASB podcast July 2011

Lease Accounting, Impairment, effective dates (IFRS 9 and Revenue Recognition), Agenda Consultation and other matters (Hedge Accounting, Insurance, Disclosure)

IFRIC podcast July 2011

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2011 IFRS Interpretations Committee meeting, including consideration of when to recognise a liability (and associated charge) for levies (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), determining when the purchase of an investment property is a business combination (IFRS 3 Business Combinations and IAS 40 Investment Property), consideration of how to account for the acquisition of an i...

IASB podcast June 2011

Insurance, Leases, Impairment, Revenue Recognition, and Offsetting

IASB podcast May 2011

Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition

IASB podcast May 2011

Insurance, Leases, Revenue Recognition, Financial Instruments, and future activities