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Highlights from the June 18-23 2018 meeting in New York, NY.00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member 07:32 - ISA 220: Megan Zi...

Highlights from the IPSASB's June 19 - 22, 2018 meeting in Toronto.0:10 -- Welcome and introduction: John Stanford, IPSASB Technical Director1:19 -- Chair’s meeting overview: Ian Carruthers, IPSASB Chair2:39 -- Financial Instruments: Dave Warren, IPSASB Manager, Standards Development and Technical Projects,4:43 -- Social Benefits and Non-Exchange Expenses: Paul Mason, IPSASB Principal6:39 – Revenu...

Highlights from the IPSASB CAG's June 18, 2018 meeting in Toronto. 0:11 -- Welcome and introduction0:48 -- Chair’s summary of the IPSASB CAG meeting9:34 -- Closing comments

Highlights from the IPSASB's March 6 - 9, 2018 meeting in New York.0:11 -- Welcome and introduction0:46 -- Chair’s meeting overview2:45 -- Public Sector Measurement4:33 -- Financial Instruments6:40 -- Revenue7:54 -- Non-Exchange Expenses9:27 -- Chair’s closing comments10:50 -- Closing remarks

Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1:...

Highlights from the IPSASB's December 5 - 8, 2017 meeting in Toronto, Canada.00:10 – Welcome and introduction00:56 – Chair’s meeting overview02:35 – Strategy and work plan consultation06:29 – Leases08:21 – Public sector measurement10:27 – Heritage13:34 – Chair’s summary of the IPSASB’s year16:18 – Closing remarks

Highlights from the IPSASB CAG's December 4, 2017 meeting in Toronto, Canada.0:10 -- Welcome and introduction0:39 -- Chair’s summary of the IPSASB CAG meeting10:28 -- Closing remarks

Highlights from the October 24-26 2017 meeting in New York, NY.00:14 – Introduction: Matt Waldron, IAASB Technical Director00:40 - Highlights: Arnold Schilder, IAASB Chair03:09 – ISA 540 (Revised): Rich Sharko, IAASB Member06:03 – ISA 315 (Revised): Fiona Campbell, IAASB Member09:26 – IASB Liaison and Emerging Forms of External Reporting: Marek Grabowski, IAASB Member15:16 - Closing Remarks:...

IAASB Chairman Arnold Schilder, Deputy Chair Megan Zietsman, Technical Director Matt Waldron, and members Fiona Campbell and Ron Salole discuss the September board meeting and highlight key discussions and decisions.0:00 to 1:30 Introduction1:35 to 4:00 Chairman’s Overview  4:07 to 10:15 ISA 315 (Revised)10:20 to 23:16 Quality Control 23:21 to 25:16 Agreed-Upon Procedures 25:18...

Highlights from the IPSASB's September 19 - 22, 2017, meeting in Toronto, Canada. 0:11   --   Introduction and welcome (John Stanford, Technical Director)0:50   --   Overview of meeting (Ian Carruthers, Chair)3:44   --   Strategy and Work Plan (Ross Smith, Deputy Director)5:01   --   Social Benefits (Paul Mas...

Highlights from the IPSASB's June 27 - 30, 2017, meeting in Luxembourg, Luxembourg.0:10 – Introduction (John Stanford, Technical Director, IPSASB)1:13 – Overview of IPSASB meeting (Ian Carruthers, IPSASB Chair)2:54 – Revenue and Non-Exchange Expenses (Jo Spencer, Standards Development & Technical Projects, IPSASB)5:47 – Financial Instruments (Dave Warren, Principal, Public Sector Accounting Bo...

Highlights from the IPSASB CAG's June 26, 2017, meeting in Luxembourg, Luxembourg.0:10 – Introduction (John Stanford, Technical Director, IPSASB)0:27 – Summary of IPSASB CAG meeting (Thomas Müller-Marqués Berger, IPSASB CAG Chair)8:50 – Closing remarks (John Stanford, Technical Director, IPSASB)

IAASB Technical Director Matthew Waldron hosts the June 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Karen French and Megan Zietsman to discuss key activities and events from the board's June 19-22, 2017 meeting in New York, New York.0:00 to 0:40            Introduction0:41 to 5:14            Chairman’...

In this podcast, IPSASB Deputy Director Ross Smith and Principal Paul Mason discuss how materiality can be applied when preparing financial statements. The podcast summarizes the accounting requirements for materiality in International Public Sector Accounting Standards. An accompanying Staff Questions and Answers document is also available.

IAASB Technical Director Matthew Waldron hosts the March 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Rich Sharko and Megan Zietsman to discuss key activities and events from the board's March 13-17, 2017 meeting in Lima, Peru.0:00 to 1:03          Introduction1:04 to 2:02          Chairman’s overview2:14 to 5:4...

Highlights from the IPSASB's March 7-10, 2017, meeting in Washington, DC.00:10 Introduction1:00 Overview of March 6 Seminar, Harnessing the Power of Accrual in Managing Public Finances, from IPSASB Chair Ian Carruthers 3:00 Overview of IPSASB Meeting from Chair Ian Carruthers 5:10 Heritage6:40 Revenue and Non-exchange Expenses8:00 Social Benefits9:20 St...

Highlights from the IPSASB's December 6-9, 2016, meeting in Stellenbosch, South Africa.0:10 Introduction:52 Overview from Chair Ian Carruthers, including Impact of Consultative Advisory Group2:36 Public Sector Combinations3:59 Revenue and Non-exchange Expenses5:28 Heritage7:00 Closing

IAASB Acting Technical Director Beverley Bahlmann hosts the December 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Karin French, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's December 5-9, 2016, meeting in New York.0:00 to 0:38 Introduction0:38 to 2:22 Chairman’s overview2:22 to 5:22 ISA 5405:22 to 9:07 ISA...

Highlights from the IPSASB Consultative Advisory Group (CAG)'s December 5, 2016, meeting in Stellenbosch, South Africa.:10 Introduction :37 Meeting Summary from IPSASB CAG Chair Thomas Müller-Marqués Berger  9:13 Closing

IAASB Acting Technical Director Beverley Bahlmann hosts the September 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Annette Köhler, Ron Salole, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's September 19-23, 2016, meeting in Hong Kong.0:00 to 0:49 Introduction0:50 to 3:33 Chairman’s Overview3:34 to 8:05...

Highlights from the IPSASB's September 20-23, 2016, meeting in Toronto, Canada.0:10 Introduction1:07 Revenue and Non-Exchange Expenses2:08 Financial Instruments5:12 Heritage8:19 Public Sector Combinations9:55 Leases12:38 Social Benefits13:56 Emissions Trading Schemes14:29 Closing Remarks

IAASB Technical Director Kathleen Healy hosts the June 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Brendan Murtagh, Rich Sharko, Bob Dohrer, Megan Zietsman, and Merran Kelsall to discuss key activities and events from the board's June 21-24, 2016, meeting in New York. :13 – Introduction:40 – Chairman’s opening remarks2:31 – NOCLAR4:07 – Professional skepticism6:31...

In this edition of the audio podcast, IPSASB Technical Director John Stanford speaks with IPSASB Consultative Advisory Group (CAG) Chair Thomas Müller-Marqués Berger, IPSASB Chair Ian Carruthers, IPSASB technical staff members Joao Fonseca, Paul Mason, and Ross Smith, as well as Anthony Heffernan, Director, Accounting Standards, New Zealand External Reporting Board.:10 - Introduction:50 - CAG Chai...

IAASB Technical Director Kathleen Healy hosts the March 2016 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Rich Sharko and Brendan Murtagh to discuss key activities and events from the board's March 14-18, 2016, meeting in New York. :13 – Introduction:37 - Chairman's Overview4:27 - ISA 5407:12 - ISA 315 (Revised)8:12 - Data Analytics8:45 - NOCL...

During this audio podcast, Acting Technical Director John Stanford speaks with Chair Ian Carruthers, Principal Paul Mason, and Manager, Standards Development and Technical Projects, João Fonseca on key events from the IPSASB's March 8-11, 2016, meeting in New York City. :09 - Introduction:45 - Chair's Opening Remarks  2:54 - Applicability of IPSAS4:15 - Social Benefits5:41 - Revenue...