Podcast summaries
We provide audio summaries of Board meetings, project updates and other useful information ('podcasts'). These provide a high-level overview of the topic and are designed to be listened to on a computer or downloaded to a digital media player
Accessing Podcasts
Podcast summaries can be accessed via:
iTunes digital media player
If you have iTunes digital media player on your computer, you can subscribe to the IASB financial reporting channel on iTunes by clicking here; you will then receive the podcasts automatically through iTunes as and when they are available. iTunes will also give you access to all past podcasts.
Via RSS feed
You can subscribe to our dedicated RSS feed by clicking here. The latest IASB podcasts will be downloaded automatically to your mp3-enabled device or will be accessible through your RSS reader. You can also access all past podcasts by clicking on the RSS feed icon.
Alternatively, to listen to an mp3 file you can scroll down this page, or click on the links below to jump down the page:
These podcasts are recorded shortly after each Board meeting and provide a short (approximately 30 minutes) summary of the main topics and projects discussed.
Download individual mp3 file:
| Board meeting |
Topics covered |
Link |
| April 2013 |
Comprehensive review of the IFRS for SMEs, Conceptual Framework, Financial Instruments: Hedge Accounting, Post-implementation review of IFRS 8 Operating Segments |
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| March 2013 |
Agriculture: Bearer Biological Assets, IFRS for SMEs: Comprehensive Review 2012–2014, Conceptual Framework, Fair Value Measurement, Annual Improvements 2010–2012, Proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements, Revenue Recognition, Put options written on non-controlling-interests |
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| February 2013 |
Insurance contracts; Conceptual Framework; Revenue Recognition; Rate Regulated Activities; Agriculture |
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| January 2013 |
Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, Matters arising from the IFRS Interpretations Committee, Post-implementation review of IFRS 8 Operating Segments |
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| December 2012 |
Conceptual Framework; Financial Instruments: Impairment; Revenue Recognition; Insurance Contracts; Bearer biological assets; Rate-regulated activities |
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| November 2012 |
Financial Instruments: Impairment, Revenue recognition, Conceptual framework, Insurance contracts, Offsetting Disclosures—Amendments to IFRS 7 (Update), Due process documents and Enhanced Disclosure Task Force Report |
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| October 2012 |
The topics covered in the October 2012 Board meeting podcast include insurance contracts, accounting for macro hedges, impairment, revenue recognition and IAS 8. |
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| September 2012 |
Leases, insurance contracts, accounting for macro hedges, classification and measurement of financial instruments, impairment, revenue recognition, investment entities, rate regulated activities, bearer biological assets and the conceptual framework. |
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| July 2012 |
Classification and measurement of financial instruments, impairment, insurance contracts, investment entities, leases and revenue recognition |
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| June 2012 |
Leases, classification and measurement of financial instruments, insurance, investment entities, reviews of IFRS 8: Operating Segments and IFRS for SMEs |
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| May 2012 |
?Classification and measurement of financial instruments, impairment, insurance contracts, investment entities, agenda consultation, leases and revenue recognition |
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| April 2012 |
Financial instruments and insurance contracts |
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| March 2012 |
Insurance, macro hedge accounting, post-implementation reviews, effective dates and review of efficiency and effectiveness of the IFRS Interpretations Committee |
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| February 2012 |
Impairment of financial assets, Insurance contracts, Classification and measurement of financial instruments, Leases |
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| January 2012 |
IFRS 9 Impairment, Classification and measurement, Macro hedge accounting, Insurance contracts, agenda consultation and effective dates |
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All previous Board podcasts can be accessed by clicking here.
Disclaimer: The Board meeting audio summaries do not represent the official views of the Board; all Board decisions are tentative until an official due process document has been published. For a more detailed summary of the Board meeting and the tentative decisions, please refer to IASB Update.
These podcasts are recorded shortly after each meeting and provide a short summary of the main topics and projects discussed.
Download individual mp3 file:
| Date |
Topics covered |
Link |
| March 2013 |
Michael Stewart, Ken Yoshimura, April Pitman, Leo Piombino, and Won-Hee Han give an overview of some of the issues discussed at the March 2013 IFRS Interpretations Committee meeting, including IFRS 2 Share-Based Payment – Share-based payment awards settled net of tax withholdings, IFRS 10 Consolidated Financial Statements – Effect of protective rights on an assessment of control, IAS 19 Employee Benefits—Actuarial assumptions: discount rate and IAS 28 Investments in Associates and Joint Ventures – Elimination of gains arising from a transaction between a joint venturer and its joint venture. |
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| January 2013 |
There was no podcast made for this meeting. |
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| November 2012 |
Michael Stewart, April Pitman, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the November 2012 IFRS Interpretations Committee meeting, including IAS 1 Presentation of Financial Statements—Disclosures about going concern, IAS 19 Employee Benefits—Actuarial assumptions: discount rate and IAS 37 Provisions, Contingent liabilities and Contingent Assets—Interpretation on levies. |
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| September 2012 |
Michael Stewart, Ken Yoshimura and Kazu Sakaguchi give an overview of some of the issues discussed at the September 2012 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Accounting for contribution-based promises: reconsideration of Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions, IAS 39 Financial Instruments: Recognition and Measurement Income and expenses arising on financial instruments with a negative yield—presentation in the statement of comprehensive income, IAS 19 Employee Benefits—Measurement of the net defined benefit obligation (DBO) for post-employment benefit plans with employee contributions and IAS 40 Investment Property—Accounting for a structure that appears to lack the physical characteristics of a building |
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| 20 July 2012 |
Michael Stewart, Martin Friedhoff and Patrick Le Flao give an overview of the issues discussed in the July 2012 IFRS Interpretations Committee meeting, including IFRS 10 Consolidated Financial Statements, IAS 28 Investments in Associates and Joint Ventures—Accounting for the loss of control of a group of assets or a subsidiary between an investor and its associate or joint venture, IAS 39 Financial Instruments: Recognition and Measurement—Scope of paragraph AG5 and IAS 7 Statement of Cash Flows—Examples illustrating the classification of cash flows. |
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| 30 May 2012 |
Michael Stewart, Martin Friedhoff, Patrick Le Flao and Liz Figgie give an overview of the issues discussed in the May 2012 IFRS Interpretations Committee meeting, including IAS 39 Financial Instruments: Recognition and Measurement – Accounting for different aspects of restructuring Greek Government Bonds, IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies and IAS 32 Financial Instruments: Presentation – Put options written over non-controlling interests. |
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| 28 March 2012 |
Michael Stewart, Gary Berchowitz and Denise Durant give an overview of the issues discussed in the March 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies, IFRIC 12 Service Concession Arrangements - How to account for contractual payments made by operator under service concession arrangement, IAS 1 Presentation of Financial Statements – Presentation of expense for non-income taxes, IAS 12 Income Taxes – Accounting for the tax effects of market value uplifts allowed by new tax legislation for tax depreciation purposes, IAS 16 Property, Plant and Equipment / IAS 38 Intangible Assets – Revenue-based depreciation and amortisation, IFRS 11 Joint Arrangements – Purchase of an interest in a joint operation that contains a business, IAS 7 Statement of Cash Flows – Cash flow classification. |
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| 25 January 2012 |
Michael Stewart, Gary Berchowitz and Patrick Le Flao give an overview of the issues discussed in the January 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies, IAS 28 Investments in Associates and Joint Ventures – accounting for associate’s changes in equity, IAS 32 Financial Instruments: Presentation – accounting for put options written over shares held by non-controlling interests, IAS 2 Inventories – long-term prepayments for inventory supply contracts and Annual Improvements – deliberation of comments received on exposure draft. |
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All previous Interpretations Committee podcasts can be accessed by clicking here.
Download individual mp3 file:
Download individual mp3 file:
| Date |
Topics covered |
Link |
| 10 May 2010 |
Sir Bryan Nicholson, Trustee of the IFRS Foundation, provides an overview of the recent enhancements to the IFRS Foundation Constitution. |
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