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Monday 24 November 2014

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IAS 39: Financial Instruments

Webcast recordings and Q&As


 Webcast recordings and Q&As


 

Please use the links below to access the webcast and audio Q&A recordings on the project Replacement of IAS 39.



30 and 31 July 2012 IASB staff will give a live web presentation providing an update on the Financial Instruments Projects including a question and answer session
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  • Webcast no longer available

24 May 2011 -IASB staff provided updates on the statuses of both the impairment and the hedge accounting projects.

 

4 February 2011 -IASB staff presented a webcasts on the supplementary document Financial Instruments: Impairment.

  • Listen to the recording

Morning webcast - click here 
Afternoon webcast -  click here
 

31 January 2011 - IASB staff presented a webcast i ntroducing the exposure draft Offsetting Financial Assets and Financial Liabilities

8 November 2010 -IASB staff presented two webcasts about the exposure draft on Hedge Accounting that will be published shortly.

  • Listen to the recording 

Morning webcast - click here
Afternoon webcast - 
click here  

3 November 2010 - the IASB staff presented a live webcast on Financial Liability Accounting

  • Listen to the recording 

Morning webcast - click here

26 October 2010 - Podcast for IFRS 9

  • Listen to the recording  here

 

6 July 2010  - IASB staff will be hosting a webcast on the IAS 39 replacement project.

Discussion topics will include an update on the main outcomes of the Expert Advisory Panel and next steps in the impairment phase, an update on the hedge accounting phase, and a general update on timing for the project.

29 April 2010 - Catch-up adjustments for Impairment

A recording about the exposure draft Financial Instruments: Amortised Cost and Impairmentis available, click here. Click here for the accompanying explanation and example.

These items have been prepared to respond to the common question about why the ED proposes that initial credit loss estimates are included in the effective interest rate calculation, and thus considered over the life of a financial asset, while the effect of changes in those initial credit loss estimates are recognised in P&L at the time that the change in estimate occurs (as a 'catch-up adjustment').

 

30 March 2010 - impairment phase of the project to replace IAS 39

22 March 2010 - classification and measurement phase of the project to replace IAS 39

  • Listen to the recording 

Morning webcast - click here
Afternoon webcast - 
click here

19 November 2009

A recording of questions and answers about the exposure draft Financial Instruments: Amortised Cost and Impairment is available, click here. The recording addresses frequently asked questions arising from the live webcasts on this project and the IASB�s other outreach activities. The questions focus particularly on questions that are more technical in nature. The objective of the recording is to facilitate understanding of the exposure draft and to assist interested parties to provide comments on the exposure draft.

 

12 November 2009 - publication of IFRS 9 Financial Instruments

  • Listen to the recording 

    Morning webcast - click here

 

5 November 2009 - Publication of exposure draft Financial Instruments: Amortised Cost and Impairment

  • Listen to the recording 

    Morning webcast - click here
    Slides from the web presentation - click here

 

6 October 2009 - update on all phases of project to replace IAS 39

 

23 September 2009 - update on all phases of project to replace IAS 39

 

22 July 2009

A recording of answers to frequently asked questions about the exposure draft Financial Instruments: Classification and Measurement focusing particularly on more technical questions is available, click here. The objective of the recording is to facilitate understanding of the exposure draft and to assist interested parties to provide comments on the exposure draft.

 

15 July 2009 - publication of exposure draft Financial Instruments: Classification and Measurement

  • Listen to the recording 

    Morning webcast - click here

 

13 July 2009

Warren McGregor, IASB member, answers some frequently asked questions on the project to replace IAS 39, and the exposure draft Financial Instruments: Classification and Measurement. To access the audio, click here.

 

3 & 6 July 2009 - Publication of Request for Information on the feasibility of an expected loss impairment model

  • Listen to the recording 

    6 July 2009 - Afternoon session - click here
    3 July 2009 - Morning session -
    click here

 

23 June 2009 - update on classification and measurement model pre exposure draft

 

11 June 2009 - update on all phases of project to replace IAS 39

  • View the presentation - click here
  • Webcast no longer available