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Saturday 13 February 2016

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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
December 2015 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: Revenue from Contracts with Customers, Research Programme, Disclosure Initiative, IFRS Implementation Issues, Definition of a business, Discount rates research, Effective date of amendments to IFRS 10 and IAS 28.
November 2015 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research and Goodwill and impairment.
November 2015 IFRIC meeting 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.
October 2015 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business.
September 2015 IFRIC meeting 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.
September 2015 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements
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 Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: 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
June 2015 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: 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 Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: 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.

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