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Thursday 27 November 2014

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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
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.
September 2014 IFRS IC meeting 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.
August 2014 Project Sue Lloyd, member of the IASB, provides an update about the Leases project (accompanying slides).
July 2014 IASB meeting Insurance Contracts, Disclosure Initiative, Leases, Conceptual Framework.
July 2014 IFRS IC meeting 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.
July 2014 Project Insurance Contracts: Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting.

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