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Friday 19 December 2014

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Previous Interpretations Committee podcasts


 

 2010 Interpretations Committee podcasts


 

 

Date Topics covered Link
5 November 2010 Robert Garnett and Michael Stewart give an overview of the issues discussed at the November 2010 IFRS Interpretations Committee meeting, including put options written over non-controlling interests, current/non-current classification of debt, the Illustrative example 1 in IAS 41 relating to the issue of presentation of revenue, and vesting and non-vesting conditions.   
6 September 2010 Robert Garnett and Michael Stewart give an overview of the issues discussed at the September 2010 IFRS Interpretations Committee meeting, including developments on vesting and non-vesting conditions of share-based payments, statutory employee profit sharing arrangements, put options written over non-controlling interests and identifying key management personnel.   
12 July 2010 Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2010 IFRS Interpretations Committee meeting including accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward � accounting for statutory profit sharing arrangements.   
28 May 2010 Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2010 IFRS Interpretations Committee meeting.   
28 May 2010 Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work.   

 

 

Click here to see 2012 Interpretations Committee meeting podcasts.

Click here to see 2011 Interpretations Committee meeting podcasts.

 

Disclaimer: The Interpretations Committee meeting audio summaries do not represent the official views of the Interpretations Committee. All Interpretations Committee decisions are tentative until an official due process document has been published. For a more detailed summary of the Interpretations Committeemeeting and the tentative decisions, please refer to IFRIC Update