Welcome to the website of the IFRS Foundation and the IASB

Friday 29 May 2015

Banner graphic

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 Description Link
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

Subscribe to our podcasts via

 

Additional Information

 

Contact us

Please send us your feedback on this service:

communications@ifrs.org