IFRIC podcast November 2013
Nov 13, 2013
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Episode description
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—Summary of outreach on implementation issues.
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