The IFRS Foundation podcast

Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business.

Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements.

Michael Stewart, Takashi Yamagami, Jawaid Dossani and Bernadette Whittick give an overview of some of the issues discussed at the September 2015 IFRS Interpretations Committee meeting, including IFRS 5 Non-current Assets held for Sale and Discontinued Operations —Allocation of impairment losses to non-current assets within a disposal group and presentation of intragroup transactions between contin...

Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation .

Michael Stewart, Jawaid Dossani, Denise Durant and Akemi Miura give an overview of some of the issues discussed at the July 2015 IFRS Interpretations Committee meeting, including IAS 23 Borrowing Costs —Borrowing costs on completed qualifying assets, IFRS 2 Share-based Payment —Clarification and measurement of share-based payment transactions and IFRIC 14 IAS 19—The Limit on a Defined Benefit Asse...

Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets.

Revenue Recognition, Disclosure Initiative, Research project on high inflation, Draft interpretation that the Interpretations Committee is going to issue relating to accounting for uncertainties in income taxes.

Michael Stewart, Hannah King, Jooeun Chung and Takashi Yamagami give an overview of some of the issues discussed at the March 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates —Draft Interpretation Foreign Currency Transactions and Advance Consideration: What is the date of the transaction for the purpose of identifying the applicable ex...

Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts.

Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations , Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging.

Michael Stewart, Hannah King, Shandhir Lachman and Denise Durant give an overview of some of the issues discussed at the January 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates –Transactions denominated in a foreign currency that involve a prepayment: Identifying the applicable exchange rate, IFRS 13 Fair Value Measurement –the fair va...

Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme.

Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, and various IFRS Interpretations Committee issues

Insurance Contracts, Disclosure Initiative, Conceptual Framework, and Emission Trading Schemes

Michael Stewart, April Pitman, Hannah King and Koichiro Kuramochi give an overview of some of the issues discussed at the November 2014 IFRS Interpretations Committee meeting, including IAS 2 Inventories—Should interest be accreted on prepayments in long-term supply contracts? IAS 21 The Effects of Changes in Foreign Exchange Rates—Revenue transaction denominated in a foreign currency—What is the...

Research Project, Disclosure Initiative, Leases, Conceptual Framework, and Insurance Contracts

Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and Liabilities), and Post-implementation Review IFRS 3: Business Combinations

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 i...

Insurance Contracts, Disclosure Initiative, Leases, and Conceptual Framework

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 c...

Leases, Conceptual Framework, and Insurance Contracts

Conceptual Framework, Leases, Insurance Contracts, Equity Method of Accounting, and Equity Method: Share of Other Net Asset Changes

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...

Conceptual Framework, Leases, Disclosure Initiative, Insurance Contracts, and Research Programme

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 Accou...