• Board podcasts
• Interpretations Committee meeting podcasts
• Project podcasts
• IFRS Foundation podcasts

These podcasts are recorded shortly after each Board meeting and provide a short (approximately 30 minutes) summary of the main topics and projects discussed.

Download individual mp3 file:

Board meeting	Topics covered	Link
April 2012	Financial instruments and insurance contracts
March 2012	Insurance, macro hedge accounting, post-implementation reviews, effective dates and review of efficiency and effectiveness of the IFRS Interpretations Committee
February 2012	Impairment of financial assets, Insurance contracts, Classification and measurement of financial instruments, Leases
January 2012	IFRS 9 Impairment, Classification and measurement, Macro hedge accounting, Insurance contracts, agenda consultation and effective dates

All previous Board podcasts can be accessed by clicking here.

Disclaimer: The Board meeting audio summaries do not represent the official views of the Board; all Board decisions are tentative until an official due process document has been published. For a more detailed summary of the Board meeting and the tentative decisions, please refer to IASB Update.

These podcasts are recorded shortly after each meeting and provide a short summary of the main topics and projects discussed.

Download individual mp3 file:

Date	Topics covered	Link
28 March 2012	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 arrangement, IAS 1 Presentation of Financial Statements – Presentation of expense for non-income taxes, IAS 12 Income Taxes – Accounting for the tax effects of market value uplifts allowed by new tax legislation for tax depreciation purposes, IAS 16 Property, Plant and Equipment / IAS 38 Intangible Assets – Revenue-based depreciation and amortisation, IFRS 11 Joint Arrangements – Purchase of an interest in a joint operation that contains a business, IAS 7 Statement of Cash Flows – Cash flow classification.
25 January 2012	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 Instruments: Presentation – accounting for put options written over shares held by non-controlling interests, IAS 2 Inventories – long-term prepayments for inventory supply contracts and Annual Improvements – deliberation of comments received on exposure draft.

All previous Interpretations Committee podcasts can be accessed by clicking here.

Project podcasts

Download individual mp3 file:

Date	Topics covered	Link
Derecognition:
September 2010	Introduction to amendments to IFRS 7 Financial Instruments: Disclosures.
Conceptual Framework:
September 2010	Introduction to the first phase of the joint project to develop an improved conceptual framework for IFRSs and US GAAP.
Financial Statement Presentation:
August 2010	IASB and the FASB joint podcast to introduce the staff draft on Financial Statement Presentation
Fair Value Measurement:
July 2010	IASB and the FASB joint podcast to introduce the proposed measurement uncertainty disclosure.
Hedge accounting:
January 2011	IASB member Stephen Cooper discusses the Hedge Accounting proposals with Dennis Jullens from UBS Valuation & Accounting Research
December 2010	Exposure draft Hedge Accounting
July 2010	Overview of hedge accounting phase of the IAS 39 replacement project
July 2010	Eligibility of derivatives as hedged items
July 2010	Eligibility of net positions as hedged items
Leases:
July 2010	Lessor accounting
July 2010	Lessee accounting
July 2010	Overview of proposed approach
April 2010	Q&A on the Leases project, addressing frequently asked questions on the proposed Lease accounting model.
Insurance Contracts:
April 2012	Update on the progress in the Insurance Contracts project (11)
March 2012	Update on the progress in the Insurance Contracts project (10)
February/March 2012	Update on the progress in the Insurance Contracts project (10)
December 2011	Update on the progress in the Insurance Contracts project (9)
November 2011	Update on the progress in the Insurance Contracts project (8)
October 2011	Update on the progress in the Insurance Contracts project (7)
June 2011	Update on the progress in the Insurance Contracts project (6)
May 2011	Update on the progress in the Insurance Contracts project (5)
April 2011	Update on the progress in the Insurance Contracts project (4)
March 2011	Update on the progress in the Insurance Contracts project (3)
February 2011	Update on the progress in the Insurance Contracts project (2)
January 2011	Update on the progress in the Insurance Contracts project (1)
October 2010	On reinsurance specific aspects of the recently published exposure draft Insurance Contracts.
August 2010	Introducing the exposure draft on improvements to the accounting for insurance contracts.
Financial Instruments Amortised Cost and Impairment:
April 2010	Financial Instruments: Amortised Cost and Impairment. Click here for the accompanying explanation and example.
Financial Instruments Asset and liability offsetting:
January 2011	Introducing the exposure draft Offsetting Financial Assets and Financial Liabilities
December 2011	IASB clarified its requirements for offsetting financial instruments by issuing Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32).	Slides only
Post-employment benefits:
June 2011	Introducing the improvements to the accounting for post-employment benefits
Revenue recognition:
November 2011	Introducing the revised exposure draft Revenue from Contracts with Customers
December 2011	Introducing the revised exposure draft Revenue from Contracts with Customers