http://feeds.feedburner.com/DevelopmentsInFinancialReporting 60 The IASB develops International Financial Reporting Standards (IFRS) used by more than 100 countries. This service provides a simple mechanism for interested parties to keep up to date on the work of the IASB and developments in financial reporting. http://www.ifrs.org en-us Copyright IASB 2012 International Accounting Standards Board The International Accounting Standards Board (IASB) is responsible for the development of International Financial Reporting Standards (IFRSs) used by more than 100 countries. The development of IFRSs is subject to rigorous public consultation and engagement with stakeholders around the world. This service provides a simple mechanism for interested parties to keep up to date on the work of the IASB and developments in financial reporting. International Accounting Standards Board communications@ifrs.org International Accounting Standards Board (IASB)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, IFRS 10 Consolidated Financial Statementsl, IAS 19 Employee Benefits؁ctuarial assumptions: discount rate and IAS 28 Investments in Associates and Joint Ventures. http://media.ifrs.org/2013/IFRIC/March/IFRIC_Update_March2013.mp3 Thur, 21 Mar 2013 13:00:00 GMT 15:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) February 2013 Podcast on the February 2013 Board meeting. http://media.ifrs.org/2013/Projects/Conceptual-Framework/Conceptual-Framework-full-February-Board-meeting-2013.mp3 Thur, 28 Feb 2013 16:00:00 GMT 10:30 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) February 2013 Insurance contracts; Conceptual Framework; Revenue Recognition; Rate Regulated Activities; Agriculture. http://media.ifrs.org/2013/IASB/February/Board-week-February-2013.mp3 Wed, 27 Feb 2013 11:00:00 GMT 28:10 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) February 2013 Podcast on the February 2013 Board meeting. http://media.ifrs.org/2013/Projects/Conceptual-Framework/Conceptual-Framework-February-2013.mp3 Wed, 20 Feb 2013 16:00:00 GMT 10:30 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) January 2013 Podcast on the January 2013 Board meeting. http://media.ifrs.org/2013/Projects/Conceptual-Framework/ConceptualFrameworkJan2013.mp3 Wed, 6 Feb 2013 16:00:00 GMT 10:30 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) 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. http://media.ifrs.org/2013/IASB/January/BoardweekJanuary2013.mp3 Mon, 7 Jan 2013 09:00:00 GMT 25:36 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) December 2012 Update on the progress in the Insurance Contracts project. http://media.ifrs.org/2012/Podcasts/IASB-Meetings/InsurancePodcast_dec2012.mp3 Wed, 2 Jan 2013 18:00:00 GMT 11:18 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) December 2012 Conceptual Framework; Financial Instruments: Impairment; Revenue Recognition; Insurance Contracts; Bearer biological assets; Rate-regulated activities http://media.ifrs.org/2012/Podcasts/IASB-Meetings/IASB-December-2012.MP3 Mon, 24 Dec 2012 10:00:00 GMT 19:29 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) 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. http://media.ifrs.org/2012/Podcasts/IFRIC-Meetings/IFRIC_Nov12_Podcast.mp3 Fri, 23 Nov 2012 17:00:00 GMT 20:20 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) 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. http://media.ifrs.org/podcasts/2012/IASB-Meetings/October-Board-Meeting-Summary.mp3 Tue, 23 Oct 2012 11:00:00 GMT 18:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) September 2012 The topics covered in the September 2012 Board meeting podcast include leases, insurance contracts, accounting for macro hedges, classification and measurement of financial instruments, impairment, revenue recognition, investment entities, rate regulated activities, bearer biological measurement and the conceptual framework. http://media.ifrs.org/podcasts/2012/IASB-Meetings/September-Board-Meeting-Summary.mp3 Thur, 04 Oct 2012 11:00:00 GMT 24:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2012 Ian Mackintosh, Sue LLoyd and Mark Byatt provide an overview of the topics discussed in the July board meeting, including classification and measurement of financial instruments, impairment, insurance contracts, investment entities, leases and revenue recognition. http://media.ifrs.org/podcasts/BoardPodcast_july 2012.mp3 Wed, 25 July 2012 11:00:00 GMT 17:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) 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. http://media.ifrs.org/IFRICPodcastJuly2012.mp3 Fri, 20 July 2012 15:30:00 GMT 12:18 no IFRS, Accounting, Financial Reporting, IASB, IFRIC International Accounting Standards Board (IASB) June 2012 Darrel Scott, IASB member and Andrea Pryde, Technical Principal, report on developments on the insurance contracts project during the IASB and FASB meeting in May 2012. The podcast includes discussions on risk adjustment and residual margin, on use of other comprehensive income to present some changes in the insurance contracts liability, accounting for acquisition costs and the unbundling of distinct investment components and a review of unbundling and disaggregation decisions. http://media.ifrs.org/podcasts/mayinsurance2012.mp3 Mon, 11 June 2012 13:00:00 GMT 18:54 no IFRS, Accounting, Financial Reporting, IASB, Insurance Contracts International Accounting Standards Board (IASB) 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. http://media.ifrs.org/podcasts/IfricPodcast_may2012.mp3 Wed, 06 June 2012 14:00:00 GMT 21:27 no IFRS, Accounting, Financial Reporting, IASB, IFRIC International Accounting Standards Board (IASB) May 2012 Alan Teixeira, Ian Mackintosh and Mark Byatt provide an overview of the topics discussed in the May board meeting, including classification and measurement of financial instruments, impairment, insurance contracts, investment entities, agenda consultation, leases and revenue recognition. http://media.ifrs.org/podcasts/Boardmeetingmay2012.mp3 Fri, 01 June 2012 17:00:00 GMT 20:58 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) April 2012 Andrea Pryde, Technical Principal, and Patrick Finnegan, IASB member, report on developments on the insurance contracts project during the IASB and FASB meeting in April 2012. http://media.ifrs.org/podcasts/InsuranceContractsPodcast_April2012_R2.mp3 Mon, 30 April 2012 13:00:00 GMT 17:21 no IFRS, Accounting, Financial Reporting, IASB, Insurance Contracts International Accounting Standards Board (IASB) April 2012 Alan Teixeira, Stephen Cooper and Mark Byatt provide an overview of the topics discussed in the April board meeting, including financial instruments and insurance contracts. http://media.ifrs.org/podcasts/IASB_FASB17_200412.mp3 Mon, 30 April 2012 11:00:00 GMT 17:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) 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. http://media.ifrs.org/podcasts/IFRIC_March_2012_podcast_rev1.mp3 Wed, 28 Mar 2012 11:00:00 GMT 39:10 no IFRS, Accounting, Financial Reporting, IASB, IFRIC International Accounting Standards Board (IASB) March 2012 Alan Teixeira, Stephen Cooper and Sonja Lardeau provide an overview of the topics discussed in the March board meeting, including insurance contracts, macro hedge accounting, post-implementation reviews, effective dates and review of efficiency and effectiveness of the IFRS Interpretations Committee. http://media.ifrs.org/podcasts/IASB20032012.mp3 Tue, 27 Mar 2012 09:30:00 GMT 12:55 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) March 2012 Darrel Scott, IASB member, Andrea Pryde, Senior Technical Manager and Rachel Knubley, Technical Principal, report on developments on the insurance contracts project at the 19-23 March 2012 meeting. http://media.ifrs.org/podcasts/InsurancePodcast_March2012.mp3 Tue, 27 Mar 2012 09:00:00 GMT 17:08 no IFRS, Accounting, Financial Reporting, IASB, Insurance International Accounting Standards Board (IASB) February 2012 Stephen Cooper, Sue Lloyd and Mark Byatt provide an overview of the topics discussed in the February board meeting, including Impairment of financial assets, Insurance contracts, Classification and measurement of financial instruments and Leases. http://media.ifrs.org/podcasts/IASBFASB_Boardmtg270212_020312.mp3 Mon, 05 Mar 2012 11:00:00 GMT 20:06 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) January 2012 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the January board meeting, including IFRS 9 Impairment, Classification and measurement, Macro hedge accounting, Insurance contracts, agenda consultation and effective dates. http://media.ifrs.org/podcasts/IASB_BRMTG25_270112.mp3 Fri, 03 Feb 2012 11:00:00 GMT 13:11 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) 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. http://media.ifrs.org/podcasts/IFRIC_JAN2012_PODCAST.mp3 Wed, 25 Jan 2012 10:20:00 GMT 23:56 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) December 2011 Stephen Cooper, IASB member and Andrea Pryde, Senior Technical Manager, report on developments in the Insurance Project following the joint IASB/FASB meeting on 13-16 December 2011. http://media.ifrs.org/podcasts/insurancepodcast16122011.mp3 Mon, 19 Dec 2011 14:50:00 GMT 10:13 no IFRS, Accounting, Financial Reporting, IASB, Insurance International Accounting Standards Board (IASB) December 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the December 2011 board meeting, including IFRS 9 Impairment, Classification and measurement, Leases and Insurance contracts. http://media.ifrs.org/podcasts/IASB_Boardmtg13_16dec11.mp3 Mon, 19 Dec 2011 09:00:00 GMT 19:18 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) November 2011 Patrick Finnegan, IASB member and Joanna Yeoh, Technical Manager, report on developments in the Insurance Project following the IASB meeting on 15 November 2011 and joint IASB/FASB meeting on 16 November 2011 http://media.ifrs.org/podcasts/Nov_insuranceContractsBoardMtg.mp3 Tue, 22 Nov 2011 11:00:00 GMT 22:03 no IFRS, Accounting, Financial Reporting, IASB, Insurance International Accounting Standards Board (IASB) November 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the October 2011 board meeting, including IFRS 9, Insurance, Leases, Macro hedge accounting, Offsetting and Annual improvements. http://media.ifrs.org/podcasts/boardmeetingNovember2011.mp3 Thur, 17 Nov 2011 11:00:00 GMT 16:11 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) November 2011 Podcast on the revised exposure draft Revenue from Contracts with Customers, published on 14 November 2011 http://media.ifrs.org/podcasts/RevRec14112011.mp3 Tue, 15 Nov 2011 11:00:00 GMT 10:09 no IFRS, Accounting, Financial Reporting, IASB, revenue recognition International Accounting Standards Board (IASB) October 2011 Podcast recorded by Elke Koenig, IASB member and Andrea Pryde, Senior Technical Manager, reporting on developments in the Insurance Project following the joint IASB/FASB meeting on 19 and 20 October 2011. They provide also feedback received from the recent Insurance Working Group meeting. http://media.ifrs.org/podcasts/Insurance25102011.mp3 Tue, 15 Nov 2011 09:00:00 GMT 18:35 no IFRS, Accounting, Financial Reporting, IASB, insurance International Accounting Standards Board (IASB) November 2011 Michael Stewart and Gary Berchowitz give an overview of the issues discussed in the November 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies, IAS 19 Employee Benefits – applying the definition of termination benefits, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements – Selection of amortisation method, IFRIC 15 Agreements for the Construction of Real Estate – clarification of the meaning of continuous transfer, IFRIC 12 – Payments made by the operator in a service concession arrangement http://media.ifrs.org/podcasts/IFRIC_MEETING031111.mp3 Mon, 07 Nov 2011 09:00:00 GMT 10:09 no IFRS, Accounting, Financial Reporting, IASB, IFRIC International Accounting Standards Board (IASB) October 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the October 2011 board meeting, including Financial instruments, Revenue recognition, Leases and Insurance. http://media.ifrs.org/podcasts/IASBFASBJointMeetingOct2011.mp3 Thu, 27 Oct 2011 09:00:00 GMT 21:57 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) September 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the September 2011 board meeting, including Financial instruments, Leases and Insurance. http://media.ifrs.org/podcasts/SeptemberBoardMeeting_1.mp3 Mon, 03 Sept 2011 11:00:00 GMT 16:38 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2011 Stephen Cooper, Alan Teixeira and Sonja Lardeau provide an overview of the topics discussed in the 28 July 2011 board meeting, including Effective date of IFRS 9 and Hedge accounting, eg risk components and disclosures. http://media.ifrs.org/podcasts/julyBoardMtgSummary29072011.mp3 Wed, 03 Aug 2011 11:00:00 GMT 18:52 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2011 Ian Mackintosh, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the July 2011 board meeting, including Lease accounting, Impairment, Effective dates (IFRS 9 and revenue recognition), Agenda Consultation and other matters (hedge accounting, insurance, disclosure). http://media.ifrs.org/podcasts/boardpodcast25072011.mp3 Tue, 26 Jul 2011 14:00:00 GMT 13:50 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2011 Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2011 IFRS Interpretations Committee meeting, including consideration of when to recognise a liability (and associated charge) for levies (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), determining when the purchase of an investment property is a business combination (IFRS 3 Business Combinations and IAS 40 Investment Property), consideration of how to account for the acquisition of an interest in a joint operation where that joint operation carries on a business (IFRS 11 Joint Arrangements) and a discussion of concerns relating to the aggregation of operating segments and the identification of the Chief Operating Decision Maker in the context of segment disclosures (IFRS 8 Operating Segments). http://media.ifrs.org/podcasts/IfricSummary110711.mp3 Wed, 13 Jul 2011 14:00:00 GMT 19:54 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) June 2011 Stephen Cooper, Alan Teixeira and Sonja Horn provide an overview of the topics discussed during the June 2011 Board meeting, including Insurance, Leases, Impairment, Revenue recognition and Offsetting. http://media.ifrs.org/podcasts/boardmeetingSummary150611.mp3 Mon, 20 Jun 2011 15:30:00 GMT 29:05 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) June 2011 Warren McGregor, IASB member, provides an overview of the insurance sessions and the decisions reached during those sessions at the joint June Board meeting. http://media.ifrs.org/podcasts/insuranceProjectUpdate150611.mp3 Mon, 20 Jun 2011 15:00:00 GMT 15:05 no IFRS, Accounting, Financial Reporting, IASB, Insurance International Accounting Standards Board (IASB) May 2011 Ian Mackintosh and Alan Teixeira and Sonja Horn provide an overview of the topics discussed during the 31 May to 2 June 2011 Board meeting, including Leases, Insuranc contracts, Hedge accounting and Offsetting. http://media.ifrs.org/podcasts/boardmeetSummary030611.mp3 Fri, 10 Jun 2011 11:00:00 GMT 18:17 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) May 2011 Warren McGregor, IASB member, summarises tentative decisions reached and discussions held since the March joint Board meeting. He provides background information to the issues, which includes feedback received from the recent Insurance Working Group meetings. http://media.ifrs.org/podcasts/InsuranceUpdate200511.mp3 Mon, 23 May 2011 11:00:00 GMT 28:57 no IFRS, Accounting, Financial Reporting, IASB, Insurance International Accounting Standards Board (IASB) May 2011 Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the May 2011 Board meeting, including Insurance, Leases, Revenue recognition, Financial Instruments and future activities http://media.ifrs.org/podcasts/boardmeetingSummary200511.mp3 Fri, 20 May 2011 11:00:00 GMT 27:20 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) May 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 27 April, 11 and 12 May 2011 Board meeting, Insurance, Hedge accounting, education sessions on Leases and Revenue recognition. http://media.ifrs.org/podcasts/BoardMtgSum130511.mp3 Mon, 16 May 2011 10:00:00 GMT 16:45 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) May 2011 Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2011 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Defined contribution plans with vesting conditions, IAS 7 Statement of Cash Flows—classification of interest paid that is capitalised as part of the cost of an asset, IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment—use of IFRIC 6 by analogy. http://media.ifrs.org/podcasts/InterpretationsCommitteMay2011.mp3 Tue, 10 May 2011 10:00:00 GMT 16:55 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) April 2011 Stephen Cooper, IASB member, and Matthias Zeitler, IASB staff, discuss the boards’ tentative decision on the discount rate and how those decisions could be applied in the context of the so-called ‘top-down’ approach. http://media.ifrs.org/podcasts/InsurancePodcast_150411.mp3 Tue, 19 April 2011 11:00:00 GMT 16:41 no IFRS, Accounting, Financial Reporting, IASB, Insurance Contracts International Accounting Standards Board (IASB) April 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 21 to 23 March 2011 Board meeting, including Insurance, Leases, Revenue recognition, Hedge accounting, Impairment and future activities. http://media.ifrs.org/podcasts/BoardMeetingSummary12_150411.mp3 Fri, 15 April 2011 15:00:00 GMT 24:54 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) April 2011 Sir David Tweedie, Chairman of the IASB, and Leslie Seidman, Chairman of the FASB, review the achievements of the convergence programme so far, and the timeline for completing the remaining elements of the programme. http://media.ifrs.org/podcasts/April2011+IASB+FASBmeetingsummary.mp3 Thu, 14 April 2011 14:00:00 GMT 10:45 no IFRS, Accounting, Financial Reporting, IASB, FASB, convergence International Accounting Standards Board (IASB) March 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 21 to 23 March 2011 Board meeting, including Insurance, Leases, Revenue recognition and future activities. http://media.ifrs.org/podcasts/boardmeeting230311.mp3 Tue, 29 Mar 2011 10:00:00 GMT 23:43 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) March 2011 Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the March 2011 Board meeting, including Insurance, Leases, Revenue recognition and future activities. http://media.ifrs.org/boardmeeting180311.mp3 Mon, 21 Mar 2011 16:00:00 GMT 13:22 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) March 2011 Elke König, IASB member, provides an overview of the insurance sessions and the decisions reached at the joint March Board meeting. She also gives an outline for the next joint Board meeting as well as for the Insurance Working Group meeting. http://media.ifrs.org/InsurancePodcast_180311.mp3 Mon, 21 Mar 2011 10:00:00 GMT 20:51 no IFRS, Accounting, Financial Reporting, IASB, Insurance Contracts International Accounting Standards Board (IASB) March 2011 Robert Garnett and Michael Stewart give an overview of the topics discussed during the March 2011 IFRS Interpretations Committee meeting, including accounting for production phase stripping costs in the mining industry, put options written over non-controlling interests, contingent pricing of PPE and intangible assets, and clarification of meaning of continuous transfer. http://media.ifrs.org/InterpretationsCommittee_march201.mp3 Mon, 14 Mar 2011 13:30:00 GMT 25:18 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) March 2011 Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the 1 and 2 March 2011 Board meeting, including Revenue recognition, Insurance, Leases, Financial Statement Presentation, Effective dates consultation and coming events. http://media.ifrs.org/BoarMtg01-02march11.mp3 Thu, 3 Mar 2011 14:30:00 GMT 17:18 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) February 2011 Patrick Finnegan, IASB member, summarises the discussions at the joint February Board meeting and provides background information to the tentative decisions reached by the boards. He discusses the joint IASB and FASB project on Insurance Contracts with Warren McGregor, IASB member. http://media.iasb.org/updateOnInsuranceContractproject180211.mp3 Tues, 22 Feb 2011 09:30:00 GMT 20:16 no IFRS, Accounting, Financial Reporting, IASB, Insurance Contracts International Accounting Standards Board (IASB) February 2011 Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the February 2011 Board meeting, including Cross-cutting issues, Insurance contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment. http://media.iasb.org/IASBboardweek15_18022011.mp3 Mon, 21 Feb 2011 09:30:00 GMT 09:20 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) January 2011 Stephen Cooper, Christian Kusi-Yeboah and Robert Bruce discuss the January 2011 Offsetting financial assets and financial liabilities exposure draft http://media.iasb.org/OFFSETTINGJan2011.mp3 Wed, 9 Feb 2011 09:30:00 GMT 07:13 no IFRS, Accounting, Financial Reporting, IASB, Financial Instruments, offsetting, IAS 39 International Accounting Standards Board (IASB) February 2011 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the December 2010 Board meeting, including Revenue recognition, cross-cutting issues, Insurance, Leases and Post-employment benefits http://media.iasb.org/BoardmeetingFeb01_02.mp3 Thu, 3 Feb 2011 14:30:00 GMT 13:59 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) January 2011 Warren McGregor, IASB member, takes stock of the joint IASB/FASB project on Insurance Contracts. He summarises the discussions at the joint January Board meeting, considers the feedback received in the comment letters and provides an overview of the planned discussions in February. http://media.iasb.org/Update+Insurance+Contracts21012011.mp3 Tue, 24 Jan 2011 14:30:00 GMT 38:26 no IFRS, Accounting, Financial Reporting, IASB, Insurance International Accounting Standards Board (IASB) January 2011 Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the December 2010 Board meeting, including Revenue recognition, Leases, comment letter database, Post-employment benefits and Insurance http://media.iasb.org/JanuaryBoardMtg210111.mp3 Tue, 24 Jan 2011 14:00:00 GMT 20:54 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) January 2011 IASB member Stephen Cooper discusses the Hedge Accounting proposals with Dennis Jullens from UBS Valuation and Accounting Research. http://media.iasb.org/hedgeAccounting180111.mp3 Tue, 18 Jan 2011 16:00:00 GMT 30:14 no IFRS, Accounting, Financial Reporting, IASB, IAS 39, Hedge, IFRS 9 International Accounting Standards Board (IASB) January 2011 Robert Garnett and Michael Stewart give an overview of the topics discussed during the January 2011 IFRS Interpretations Committee meeting, including accounting for production phase stripping costs in the mining industry, put options written over non-controlling interests, current/non current classification of debt (rollover agreements), and contingent pricing of PPE and intangible assets. http://media.iasb.org/IFRIC07012011.mp3 Fri, 7 Jan 2011 15:00:00 GMT 28:15 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) December 2010 Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the December 2010 Board meeting, including Post-employment benefits, Fair value measurement, Insurance contracts, Revenue recognition, Asset and liability offsetting, Consolidation, and Impairment. http://media.iasb.org/Board meeting 17122010.mp3 Fri, 17 Dec 2010 15:00:00 GMT 16:57 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) December 2010 Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 1 and 3 December 2010 Board meeting, including Financial instruments: impairment. http://media.iasb.org/Board+meeting+8+Dec+10122010.mp3 Fri, 10 Dec 2010 15:00:00 GMT 07:59 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) December 2010 Staff discuss the exposure draft Hedge Accounting, published on 9 December 2010 http://media.iasb.org/Hedge%20Accounting%2030112010%20New.mp3 Thu, 09 Dec 2010 11:00:00 GMT 13:29 no IFRS, Accounting, Financial Reporting, IASB, IAS 39, Hedge, IFRS 9 International Accounting Standards Board (IASB) December 2010 Jan Engstrom, Stephen Cooper and Robert Bruce provide an overview of the topics discussed during the 1 and 3 December 2010 Board meeting, including Financial instruments: impairment, and Income taxes http://media.ifrs.org/BoardPodcast1_3Dec10.mp3 Tue, 07 Dec 2010 09:00:00 GMT 09:01 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) November 2010 Alan Teixeira, Wei-Guo Zhang and Robert Bruce provide an overview of the topics discussed during the November 2010 board meeting, including Technical plan, Emissions trading schemes, Impairment, Post-employment benefits http://media.ifrs.org/IASBNovMeeting24112010.mp3 Thu, 24 Nov 2010 16:00:00 GMT 21:17 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) November 2010 Topics covered include 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. http://media.ifrs.org/IFRIC05112010New.mp3 Fri, 12 Nov 2010 16:00:00 GMT 17:53 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) September 2010 Introduction to amendments to IFRS 7 Financial Instruments: Disclosures. http://media.ifrs.org/IFRS%207%20(Gavin%20071010).mp3 Thu, 07 Oct 2010 16:00:00 GMT 12:26 no IFRS, Accounting, Financial Reporting, IASB, Derecognition, IFRS 7 International Accounting Standards Board (IASB) September 2010 Topics covered include 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. http://media.ifrs.org/IFRICSeptPodcast2010.mp3 Thu, 09 Sept 2010 16:00:00 GMT 17:22 no IFRS, Accounting, Financial Reporting, IASB, Interpretations Committee, IFRIC International Accounting Standards Board (IASB) August 2010 The IASB and FASB present a podcast introducing the staff draft on Financial Statement Presentation. http://media.ifrs.org/10_08_financial_statement_presentation.mp3 Tue, 10 Aug 2010 16:00:00 GMT 14.24 no IFRS, Accounting, Financial Reporting, IFRS Foundation, Financial Statement Presentation International Accounting Standards Board (IASB) July 2010 Staff of the IASB and the FASB have posted a podcast to introduce the proposed measurement uncertainty analysis disclosure http://media.ifrs.org/podcasts/FVM_29_07_10_Measurment_uncertainty.mp3 Thu, 29 July 2010 17:00:00 GMT 05.23 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Alan Teixeira and Steve Cooper provide an overview of the topics discussed during the July 2010 board meeting, including Insurance, Leases, Rate-regulated activity, Financial Instruments, Impairment and Income taxes. http://media.ifrs.org/podcasts/July_Board_podcast_260710.mp3 Mon, 26 July 2010 17:00:00 GMT 23.16 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Topics covered include 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. http://media.ifrs.org/podcasts/IFRIC_update_090710.mp3 Wed, 14 July 2010 17:00:00 GMT 22.56 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Lessor accounting http://media.iasb.org/podcasts/Podcast3Lessoraccounting0710.mp3 Mon, 12 July 2010 14:00:00 GMT 05.26 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Eligibility of net positions as hedged items http://media.ifrs.org/podcasts/07_10_hedging_podcast_3.mp3 Wed, 07 July 2010 11:00:00 GMT 09:58 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Eligibility of derivatives as hedged items http://media.ifrs.org/podcasts/07_10_hedging_podcast_2.mp3 Wed, 07 July 2010 11:00:00 GMT 07:34 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Overview of hedge accounting phase of the IAS 39 replacement project http://media.ifrs.org/podcasts/07_10_hedging_podcast_1.mp3 Wed, 07 July 2010 11:00:00 GMT 07:26 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Lessee accounting http://media.ifrs.org/podcasts/07_10_lease_podcast_2.mp3 Wed, 07 July 2010 11:00:00 GMT 05:04 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) July 2010 Overview of proposed approach. http://media.ifrs.org/podcasts/07_10_lease_podcast_1.mp3 Wed, 07 July 2010 11:00:00 GMT 04:18 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the June 2010 Board meeting, including Balance sheet – offsetting, Insurance, Leases and Liabilities. http://media.iasb.org/podcasts/summary_of_June_2010_IASB_board_meeting.mp3 Fri, 18 June 2010 15:00:00 GMT 19:56 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Robert Garnett and Michael Stewart give an overview of the topics discussed during the May 2010 IFRS Interpretations Committee meeting http://media.iasb.org/podcasts/Staff_summary_of_May_2010_IFRS_Interpretations_Committee_meeting.mp3 Fri, 28 May 2010 16:00:00 GMT 28:53 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work http://media.iasb.org/podcasts/Introduction_to_the_IFRS_Interpretations_Committee.mp3 Fri, 28 May 2010 16:00:00 GMT 9:27 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Alan Teixeira, Stephen Cooper, Amaro Gomes and Robert Bruce provide an overview of the topics discussed during the May 2010 board meeting, including Insurance, Leases, Consolidation, and short reviews of Management Commentary, Revenue Recognition and Emission Trading Schemes http://media.iasb.org/podcasts/summary_of_may_2010_IASB_board_meeting.mp3 Fri, 21 May 2010 16:00:00 GMT 27:22 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Sir Bryan Nicholson, Trustee of the IASC Foundation, introducing the enhancements to the constitution following the conclusion of the second part of the 2008/9 Constitution review. http://media.iasb.org/podcasts/CRpodcast.mp3 Mon, 10 May 2010 16:00:00 GMT 15:52 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Topics addressed include: scope of the project, lessee accounting, lessor accounting and transition http://media.iasb.org/Leases290410.mp3 Fri, 30 April 2010 15:00:00 GMT 16:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Topics addressed include: Amortised Cost and Impairment http://media.iasb.org/Impairment290410.mp3 Fri, 30 April 2010 15:00:00 GMT 19:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Topics addressed include: Insurance, Financial Statement Presentation, Leases, Financial Instruments – Liabilities and Consolidation http://media.iasb.org/podcasts/summary_of_april_2010_IASB_board_meeting.mp3 Fri, 23 April 2010 16:00:00 GMT 29:23 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Topics addressed include: IAS 37 -Liabilities; Derecognition, Consolidation and Insurance projects http://media.iasb.org/podcasts/summary_of_march_2010_IASB_board_meeting.mp3 Thu, 25 March 2010 16:00:00 GMT 24:00 no IFRS, Accounting, Financial Reporting, IASB International Accounting Standards Board (IASB) Alan Teixeira and Steve Cooper provide an overview of the topics discussed during the February 2010 board meeting, including Financial Instruments, Liabilities/Equity and Presentation/Disclosures http://media.iasb.org/podcasts/summary_of_february_2010_IASB_board_meeting.mp3 Mon, 22 Feb 2010 11:55:00 GMT 26:03 no IASB, IFRS, International Financial Reporting Standards International Accounting Standards Board (IASB) A short summary of the main topics and projects discussed during the January Board meeting; the meeting included three days of joint discussions with the US FASB. (Approximately 20 minutes). http://media.iasb.org/podcasts/summary_of_january_2010_IASB_board_meeting.mp3 Tue, 26 Jan 2010 14:30:00 GMT 19:54 no IASB, IFRS, International Financial Reporting Standards International Accounting Standards Board (IASB) Steve Cooper, member of the IASB, and Alan Teixeira, Director of Technical Activities, discuss recent developments in financial reporting and provide their perspectives on the topics discussed during the December 2009 IASB Board meeting. http://media.iasb.org/podcasts/summary_of_december_2009_IASB_board_meeting.mp3 Mon, 21 Dec 2009 10:10:00 GMT 36:37 no IASB, IFRS, International Financial Reporting Standards