IASB podcast October 2014
Research Project, Disclosure Initiative, Leases, Conceptual Framework, and Insurance Contracts
Oct 24, 2014
The IFRS Foundation podcast
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 September 2014
Michael Stewart, Akemi Miura, Koichiro Kuramochi and Denise Durant give an overview of some of the issues discussed at the September 2014 IFRS Interpretations Committee meeting, including IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction—Availability of refunds from a defined benefit plan managed by an independent trustee, IAS 28 Investments in Associates and Joint Ventures—Fund manager’s significant influence over a fund and IFRS 12 Disclos...
Sep 24, 2014
IASB podcast September 2014
Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and Liabilities), and Post-implementation Review IFRS 3: Business Combinations
Sep 24, 2014
IASB podcast July 2014
Insurance Contracts, Disclosure Initiative, Leases, and Conceptual Framework
Jul 24, 2014
IFRIC podcast July 2014
Michael Stewart, Won-Hee Han, Irina Makarova and Koichiro Kuramochi give an overview of some of the issues discussed at the July 2014 IFRS Interpretations Committee meeting, including IFRS 11 Joint Arrangements—Analysis of implementation issues, IAS 12 Income Taxes—Measurement of current income tax on uncertain tax position and IAS 16 Property, Plant and Equipment—Accounting for net proceeds and costs of testing for property, plant and equipment.
Jul 16, 2014
IASB podcast June 2014
Leases, Conceptual Framework, and Insurance Contracts
Jun 19, 2014
IASB podcast May 2014
Conceptual Framework, Leases, Insurance Contracts, Equity Method of Accounting, and Equity Method: Share of Other Net Asset Changes
May 22, 2014
IFRIC podcast May 2014
Michael Stewart, Leo Piombino and Akemi Miura give an overview of some of the issues discussed at the May 2014 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes—Threshold of recognition of an asset in the situation in which the tax position is uncertain, IAS 19 Employee Benefits—Remeasurement on a plan amendment, curtailment or settlement, IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction—Availability of refunds from a de...
May 14, 2014
IASB podcast April 2014
Conceptual Framework, Leases, Disclosure Initiative, Insurance Contracts, and Research Programme
Apr 25, 2014
IFRIC podcast March 2014
Michael Stewart, Won-Hee Han, Irina Makarova, Koichiro Kuramochi and Denise Durant give an overview of some of the issues discussed at the March 2014 IFRS Interpretations Committee meeting, including IFRS 11 Joint Arrangements—Classification of joint arrangements, IAS 2 Inventories and IAS 16 Property, Plant and Equipment—Accounting for core inventories, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors—Distinction between a change in an accounting policy and a change in an a...
Mar 25, 2014
IASB podcast March 2014
Insurance Contracts, Conceptual Framework, Leases, and Disclosure Initiative
Mar 21, 2014
IASB podcast February 2014
Fair Value Measurement: Unit of Account, Financial Instruments: Impairment, and Financial Instruments: Classification and Measurement
Feb 20, 2014
IFRIC podcast January 2014
Michael Stewart, Leo Piombino, Denise Durant, Won-Hee Han and Koichiro Kuramochi give an overview of some of the issues discussed at the January 2014 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes—Threshold of recognition of an asset on uncertain tax position, IAS 1 Presentation of Financial Statements—Issues related to the application of IAS 1, IFRS 11 Joint Arrangements—Classification of joint arrangements, IFRS 10 Consolidated Financial Statements—An investment entity s...
Jan 30, 2014
IASB podcast January 2014
Financial Instruments : Classification and Measurement, Financial Instruments: Impairment, Insurance Contracts, Leases, and Agriculture: Bearer Plants
Jan 23, 2014
IASB podcast December 2013
Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28), Financial Instruments: Impairment, Financial Instruments: Classification and Measurement, and Fair Value Measurement: Unit of Account
Dec 12, 2013
IASB podcast November 2013
Revenue Recognition, Hedge Accounting, Impairment, Classification and Measurement, Leases, and Rate-regulated Activities
Nov 22, 2013
IFRIC podcast November 2013
Michael Stewart, Koichiro Kuramochi, Anna Heining and Won-Hee Han give an overview of some of the issues discussed at the November 2013 IFRS Interpretations Committee meeting, including IFRS 10 Consolidated Financial Statements: Investment Entities amendments—Definition of investment-related services or activities, IAS 17 Leases—Meaning of ‘incremental costs’, IAS 39 Financial Instruments: Recognition and Measurement—Accounting for a term-structure repo transaction and IFRS 11 Joint Arrangements...
Nov 13, 2013
IASB podcast October 2013
Impairment, Hedge Accounting, Revenue Recognition, and Disclosure Initiative
Oct 31, 2013
IASB podcast September 2013
Financial Instruments: Classification and Measurement, Financial Instruments : Impairment, Revenue Recognition, IAS 1 Presentation of Financial Statements amendments
Sep 18, 2013
IFRIC podcast September 2013
Michael Stewart, Kazu Sakaguchi, Denise Durant and Won-Hee Han give an overview of some of the issues discussed at the September 2013 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Exposure Draft Defined Benefit Plans: Employee Contributions, IFRS 2 Share-based Payment—Measurement of cash-settled share-based payment transactions that include a performance condition, IFRS 2—Price difference between the institutional offer price and the retail offer price for shares in ...
Sep 11, 2013
IASB podcast July 2013
Revenue Recognition, Financial Instruments: Classification and Measurement, Financial Instruments: Impairment, Post-implementation Reviews, and Accounting for Macro Hedging
Jul 25, 2013
IFRIC podcast July 2013
Michael Stewart, Liz Figgie, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the July 2013 IFRS Interpretations Committee meeting, including IAS 32 Financial Instruments: Presentation—Classification of a financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of shares, IAS 32 Financial Instruments: Presentation—Class...
Jul 17, 2013
IASB podcast June 2013
Financial Instruments: Classification and Measurement, Comprehensive review of the IFRS for SMEs, Annual Improvements to IFRSs 2011-2013 Cycle, and Annual Improvements to IFRSs 2010-2012 Cycle
Jun 19, 2013
IASB podcast May 2013
Comprehensive review of the IFRS for SMEs, IFRS 3 Business Combinations: Mandatory Purchases of Non-controlling Interests, IAS 39 Financial Instruments: Recognition and Measurement: Novation of Derivatives and Continuation of Hedge Accounting, Conceptual Framework, Accounting for Macro Hedging, Revenue Recognition, and Financial Instruments: Classification and Measurement
May 24, 2013
IFRIC podcast May 2013
Michael Stewart, Thomas Harzheim, Denise Durant and Leonardo Piombino give an overview of some of the issues discussed at the May 2013 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes—Recognition of deferred tax assets for unrealised losses, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—Classification in conjunction with a planned IPO, but where the prospectus has not been approved by the securities regulator, IFRS 5 Non-current Assets held for Sale and...
May 15, 2013
IASB podcast April 2013
Comprehensive review of the IFRS for SMEs, Conceptual Framework, Financial Instruments: Hedge Accounting, and Post-implementation Review of IFRS 8 Operating Segments
Apr 25, 2013
IASB podcast March 2013
Agriculture: Bearer Biological Assets, IFRS for SMEs: Comprehensive Review 2012–2014, Conceptual Framework, Fair Value Measurement, Annual Improvements 2010–2012, proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements, Revenue Recognition, and put options written on non-controlling-interests
Mar 21, 2013
IFRIC podcast March 2013
Michael Stewart, Ken Yoshimura, April Pitman, Leo Piombino, and Won-Hee Han give an overview of some of the issues discussed at the March 2013 IFRS Interpretations Committee meeting, including IFRS 2 Share-Based Payment—Share-based payment awards settled net of tax withholdings, IFRS 10 Consolidated Financial Statements—Effect of protective rights on an assessment of control, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate and IAS 28 Investments in Associates and Joint Ventures—Elim...
Mar 13, 2013
IASB podcast February 2013
Insurance Contracts, Conceptual Framework, Revenue Recognition, Rate-regulated Activities, and Agriculture
Feb 22, 2013
IASB podcast January 2013
Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, matters arising from the IFRS Interpretations Committee, and Post-implementation Review of IFRS 8 Operating Segments
Jan 31, 2013
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