The IFRS Foundation podcast

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...

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

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 Financia...

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

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...

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

Financial Instruments and Insurance Contracts

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

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...

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

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

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 Ins...

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

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

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 Arr...

Financial Instruments, Revenue Recognition, Leases, and Insurance

Financial Instruments, Leases, and Insurance

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 Consolidate...

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

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

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 Combi...

Insurance, Leases, Impairment, Revenue Recognition, and Offsetting

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

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