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Wednesday 26 November 2014

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Podcasts

 IFRS Interpretations Committee podcast archive


This is the archive for the IFRS Interpretations Committee podcast. From here you can download historical recordings.

The tables below contains past IFRS Interpretations Committee podcast recordings: the Date column links to the associated meeting page; Topics covered gives a brief overview of the podcast content; and the Link column provides the direct download links.

2014

 

Date Description Link
November 2014 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 date of the transaction for the purpose of identifying the applicable exchange rate for revenue recognition? IAS 16 Property, Plant and Equipment—Accounting for net proceeds and costs of testing for property, plant and equipment.
September 2014 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 in Associates and Joint Ventures—fund manager’s significant influence over a fund and IFRS 12 Disclosure of Interests in Other Entities—disclosures for a subsidiary with a material non-controlling interest and for a material joint venture or associate.   
July 2014 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 proceeds and costs of testing on PPE.   
May 2014 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 at a plan amendment or curtailment, 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.   
March 2014 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 – ‘core’ inventories’, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors—distinction between a change in an accounting policy and a change in an accounting estimate and IAS 34 Interim Financial Reporting—condensed statement of cash flows.   
January 2014 Michael Stewart, Leo Piombino, Denise Durant, Won-Hee Han and Koichiro Kuramochi give an overview of some of the issues discussed at the January 2014 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes – Threshold of recognition of an asset on uncertain tax position, IAS 1 Presentation of Financial Statements – Issues related to the application of IAS 1, IFRS 11 Joint Arrangements– classification of joint arrangements, IFRS 10 Consolidated Financial Statements – An investment entity subsidiary that also provides investment-related services.   

 

 

Please use the links below to navigate through the archive and find older episodes of the podcast.

2013

2012

2011

2010

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