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Tuesday 28 July 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
July 2015 IFRIC meeting 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?
July 2015 IASB meeting Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation Coming soon
June 2015 IASB meeting Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets
April 2015 IASB meeting Revenue Recognition, Disclosure Initiative, Research project on high inflation, Draft interpretation that the Interpretations Committee is going to issue relating to accounting for uncertainties in income taxes
March 2015 IFRIC meeting 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.
March 2015 IASB meeting Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts
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

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