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Tuesday 24 May 2016

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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.

2015

 

Date Topics covered Link
November 2015 Michael Stewart, Jawaid Dossani, April Pitman and Bernadette Whittick give an overview of some of the issues discussed at the November 2015 IFRS Interpretations Committee meeting, including IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Variable payments for asset purchases, IAS 2 Inventories—Prepayments in long-term supply contracts and IAS 32 Financial Instruments: Presentation—Offsetting and cash pooling.
September 2015 Michael Stewart, Takashi Yamagami, Jawaid Dossani and Bernadette Whittick give an overview of some of the issues discussed at the September 2015 IFRS Interpretations Committee meeting, including IFRS 5 Non-current Assets held for Sale and Discontinued Operations—Allocation of impairment losses to non-current assets within a disposal group and presentation of intragroup transactions between continuing and discontinued operations, IFRS 11 Joint Arrangements—Remeasurement of previously held interests in various transactions, IAS 39 Financial Instruments: Recognition and Measurement—Separation of an embedded interest rate floor from a floating rate host contract in a negative interest rate environment, and IFRS 9: Financial Instruments and IAS 28: Investments in Associates and Joint Ventures: Impairment of long-term interests.
July 2015 Michael Stewart, Jawaid Dossani, Denise Durant and Akemi Miura give an overview of some of the issues discussed at the July 2015 IFRS Interpretations Committee meeting, including IAS 23 Borrowing Costs—Borrowing costs on completed qualifying assets, IFRS 2 Share-based Payment—Clarification and measurement of share-based payment transactions and IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Should an entity assume continuation of a minimum funding requirement for contributions relating to future service?
March 2015 Michael Stewart, Hannah King, Jooeun Chung and Takashi Yamagami give an overview of some of the issues discussed at the March 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates—Draft Interpretation Foreign Currency Transactions and Advance Consideration:  What is the date of the transaction for the purpose of identifying the applicable exchange rate?, IAS 12 Income Taxes—Exposure Draft Recognition of deferred tax assets for unrealised losses (Proposed amendments to IAS 12), IFRS 11 Joint Arrangements—Classification of joint arrangements: the assessment of ‘other facts and circumstances’ and IFRS 11 Joint Arrangements—Accounting by the joint operator: recognition of revenue by a joint operator.
January 2015 Michael Stewart, Hannah King, Shandhir Lachman and Denise Durant give an overview of some of the issues discussed at the January 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates–Transactions denominated in a foreign currency that involve a prepayment: Identifying the applicable exchange rate, IFRS 13 Fair Value Measurement–the fair value hierarchy when third-party consensus prices are used, and IAS 40 Investment property–Should an investment property under construction be transferred from inventory to investment property when there is an evident change in use?

 

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

2014

2013

2012

2011

2010

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