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Sunday 29 March 2015

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 Podcast summaries


We provide summaries of Board meeting, project updates and other useful information in the form of concise audio recordings—Podcasts. Podcasts are designed for desktop or mobile listening, and are intended to provide a high-level overview of the topics being discussed.

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Recent Podcasts

 

The table below contains the 10 most recent recordings: the Date column links to the associated meeting page (where applicable); Meeting type directs you to the complete archive for each podcast type; Topics covered gives a brief overview of the podcast content; and the Link column provides the direct download links. The full archives can also be accessed using the navigation links on the left of this page.

 

Date Type Topics covered Link
February 2015 IASB meeting Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations, Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging
January 2015 IFRS IC meeting 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?
January 2015 Project Sue LLoyd, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the January 2015 IASB meeting. Those decisions address initial application of the new insurance contracts Standard after implementation of IFRS 9 Financial Instruments.
January 2015 IASB meeting Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme
December 2014 IASB meeting Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, various IFRS Interpretations Committee issues
November 2014 IASB meeting Insurance Contracts, Disclosure Initiative, Conceptual Framework, Emission Trading Schemes
November 2014 IFRS IC meeting 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.
October 2014 IASB meeting Research Project, Disclosure Initiative, Leases, Conceptual Framework, Insurance Contracts
October 2014 Project Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the October 2014 IASB meeting. Those decisions address transition requirements for contracts with no participating features.
September 2014 IASB meeting Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and liabilities), Post-implementation Review IFRS 3: Business Combinations.

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