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IASB member Patricia McConnell discusses the IASB's proposal for major changes to how lessees account for leases.
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IASB member Patricia McConnell discusses two of the IASB's proposals to improve accounting for pensions and other defined benefit plans.
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IASB member Steve Cooper discusses an accounting approach for dynamic risk management.
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Investors Nick Anderson, Gunnar Miller and Tanya Branwhite discuss the merits of the proposed amendments to IAS 7 to provide more information about changes in debt.
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IASB member Patrick Finnegan discusses the main goal of the IASB's proposal, Presentation of Items of Other Comprehensive Income.
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IASB member Pat Finnegan discusses the revised proposals dealing with the accounting for insurance contracts.
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IASB member Paul Pacter discusses IFRS 12 Disclosure of Interests in Other Entities and its requirements.
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IASB member Stephen Cooper discusses the exposure draft of a revised standard for revenue recognition dealing with financial reporting.
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IASB member Pat Finnegan offers his perspective on the need to improve the disclosure effectiveness about a company's capital structure.
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IASB member Nick Anderson offers insight into the new disclosures the Board is proposing as part of the package of targeted amendments.
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IASB member Patrick Finnegan discusses the exposure draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements.
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IASB member Patricia McConnell provides her perspectives on the Board's changes to accounting for own credit.
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IASB member Stephen Cooper discusses the IASB's proposed changes to accounting for the impairment of loans and other debt instruments recorded at amortised cost.
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IASB member Pat Finnegan discusses the proposals dealing with the accounting for credit losses on financial instruments.
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IASB member Patrick Finnegan discusses the objective of the IASB’s first public agenda consultation on its future work plan.
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IASB member Pat Finnegan discusses proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments.
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IASB member Paul Pacter discusses the Board's amendments to its consolidation requirements.
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IASB member Steve Cooper provides an update for investors on the IASB’s Insurance Contracts project.
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IASB member Steve Cooper explains the IASB’s proposals on measurement that are part of the Conceptual Framework project.
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IASB member Patrick Finnegan explains the IASB’s 2015 Agenda Consultation and the importance of investor involvement.
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IASB member Patrick Finnegan discusses IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities.
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IASB member Paul Pacter discusses why it's important that the IASB hears the investor’s voice.
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IASB member Patricia McConnell discusses the Board's amendments to IAS 19 Employee Benefits.
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IASB member Patrick Finnegan discusses whether there is value for investors in modifying and enhancing the presentation of financial information in the primary financial statements.
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IASB member Stephen Cooper discusses two alternative methods for lessor accounting.
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IASB member Paul Pacter discusses the consistency of standards issued by the IASB with the CFAI Model.
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IASB member Sue Lloyd provides an overview of these proposed amendments and also discusses the importance of investor involvement during the comment period.
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IASB member Steve Cooper explains the IASB’s proposals on prudence.
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IASB member Patricia McConnell discusses some of the main differences between the proposals laid out in the 2008 discussion paper on financial statement presentation.
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IASB member Patricia McConnell discusses the main proposals in the exposure draft Offsetting Financial Assets and Financial Liabilities.
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IASB member Stephen Cooper discusses the exposure draft on proposals to replace the hedge accounting requirements in IAS 39 Financial Instruments: Recognition and Measurement.
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IASB member Patricia McConnell provides her perspectives on the new accounting requirements for revenue recognition.
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IASB member Sue Lloyd discusses the new accounting standard for financial instruments.
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IASB member Paul Pacter discusses the benefits of high quality global financial reporting standards to capital providers.
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IASB member Patricia McConnell discusses the exposure draft Fair Value Option for Financial Liabilities.
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IASB member Steve Cooper discusses the Discussion Paper which proposes changes to its conceptual framework for financial reporting.
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IASB member Patrick Finnegan discusses the exposure draft on Insurance Contracts and the advantages of the proposed model.
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IASB member Ian Mackintosh discusses the IASB's consultations on the broad, strategic direction and balance of its future work plan.
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IASB member Sue Lloyd discusses some of the key changes to financial statements that investors will see when companies apply the accounting requirements.
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IASB member Darrel Scott offers his perspective on the new information about insurers’ financial performance that will be available when IFRS 17 is applied
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IASB member Patricia McConnell provides her perspectives on the new hedge accounting requirements.
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IASB member Nick Anderson discusses a pilot approach to developing disclosure requirements in IFRS Standards.
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IASB member Zach Gast urges investors to lend their voice to the Board’s Agenda Consultation on its five‑year work plan.
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IASB member Patricia McConnell discusses what investors should know about the new terms used in the Conceptual Framework for Financial Reporting 2010.
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IASB member Zach Gast explains the IASB's proposed changes in disclosure requirements to improve the transparency of supplier finance arrangements (sometimes referred to as reverse factoring) and their effects on a company’s liabilities and cash flows.
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IASB member Zach Gast explains that investors need to know more about the effect of supplier finance arrangements on companies—leading the IASB to issue new disclosure requirements.
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IASB member Nick Anderson explains the information companies reporting under IFRS Accounting Standards are required to disclose about non-cash changes in debt and how this supports investors in their analysis.
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IASB member Zach Gast explains the IASB's proposed improvements to disclosure requirements for acquisitions, including the subsequent performance of acquisitions.
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