The IFRS Foundation podcast

IFRIC podcast Q1 2026

Thu, 02 Apr 2026 09:00:00 Z

IFRS Interpretations Committee Chair Bruce Mackenzie and member Renata Bandeira discuss two IFRS 18 agenda decisions from the IFRS Interpretations Committee meeting on 17–18 March 2026.

ISSB Podcast March 2026

Tue, 31 Mar 2026 09:00:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd highlight the SASB Standards consultation, new webcast and key takeaways from the ISSB’s March board week.

IASB podcast February 2026

Fri, 06 Mar 2026 09:00:00 Z

IASB Chair Andreas Barckow and IASB member Patrina Buchanan discuss highlights from the February 2026 IASB meeting.

ISSB Podcast February 2026

Tue, 03 Mar 2026 09:00:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share a recap of recent developments and key takeaways from the ISSB’s February board week.

IFRS for SMEs Accounting Standard podcast February 2026

Mon, 16 Feb 2026 09:00:00 Z

In this episode, technical staff member Tinyiko Denhere and SME Implementation Group member Edson Teixer discuss how the third edition of the IFRS for SMEs Accounting Standard is being applied in Brazil. They also explore how the IFRS Foundation’s educational materials support the implementation of the Standard.

IASB podcast January 2026

Fri, 06 Feb 2026 09:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB member, Tadeu Cendon, discuss highlights from the IASB meeting held on 27–28 January.

ISSB Podcast January 2026

Tue, 03 Feb 2026 09:00:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd preview some activities and milestones the ISSB has planned for 2026, share a recap of January board week and reflect on recent engagements in Davos.

ISSB Implementation Insights podcast Q1 2026

Thu, 08 Jan 2026 10:00:00 Z

ISSB Vice-Chair Sue Lloyd joins ISSB Technical Staff Greg Bartholomew and Sara Macferran to highlight the resources available to support companies applying ISSB Standards and outline ways in which the ISSB is working to support implementation.

IFRIC podcast Q4 2025

Thu, 18 Dec 2025 00:00:00 Z

IFRS Interpretations Committee Chair Bruce Mackenzie and member Sophie Massol highlight the IFRS 18 discussions that took place at the November 2025 committee meeting.

ISSB Podcast December 2025

Tue, 16 Dec 2025 09:00:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share reflections on 2025—from progress in the global adoption of ISSB Standards, how the ISSB is providing implementation support and progress to build out the global baseline.

IASB podcast December 2025

Tue, 16 Dec 2025 09:00:00 Z

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discuss: Statement of Cash Flows and Related Matters; Amendments to the Fair Value Option (IAS 28); Provisions—Targeted Improvements; and a review of 2025 and changes on the IASB’s work plan.

IASB podcast November 2025

Tue, 25 Nov 2025 09:00:00 Z

IASB Chair Andreas Barckow and IASB Member Bertrand Perrin join IASB Executive Technical Director Nili Shah to discuss: Equity Method; and an update on the IASB’s work plan.

ISSB Podcast November 2025

Thu, 06 Nov 2025 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB, including how the ISSB will draw on the TNFD framework to meet investors' common information needs.

IASB podcast October 2025

Tue, 04 Nov 2025 09:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Rika Suzuki join Executive Technical Director Nili Shah to discuss: Rate-regulated Activities; Statement of Cash Flows and Related Matters; and supporting the implementation of IFRS 18.

IFRIC podcast Q3 2025

Wed, 22 Oct 2025 09:00:00 Z

IFRS Interpretations Committee Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025.

IASB podcast September 2025

Tue, 30 Sep 2025 13:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson join Executive Technical Director Nili Shah to discuss: Equity Method; Financial Instruments with Characteristics of Equity; and an update on the IASB’s work plan.

ISSB Podcast September 2025

Tue, 30 Sep 2025 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as ongoing efforts to enhance SASB Standards, recent educational material and key takeaways from the September ISSB meeting.

IFRS for SMEs Accounting Standard podcast September 2025

Tue, 16 Sep 2025 09:00:00 Z

IASB technical staff Tinyiko Denhere speaks to IASB member and new SMEIG Chair Zach Gast for an SME investor’s perspective on the third edition of the IFRS for SMEs Accounting Standard.

IASB podcast July 2025

Tue, 29 Jul 2025 12:00:00 Z

IASB Chair Andreas Barckow and IASB Member Bob Uhl join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Statement of Cash Flows and Related Matters; and an update on the Agenda Consultation.

ISSB Podcast July 2025

Tue, 29 Jul 2025 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently published guidance on transition plan disclosures and key takeaways from the July ISSB meeting.

IFRIC podcast Q2 2025

Tue, 22 Jul 2025 09:00:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Brian O’Donovan, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25 June 2025.

ISSB Podcast June 2025

Wed, 25 Jun 2025 10:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as recently launched jurisdictional profiles and key takeaways from the June ISSB meeting.

IASB podcast June 2025

Wed, 25 Jun 2025 00:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Hagit Keren join IASB Executive Technical Director Nili Shah to discuss: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements.

IASB podcast May 2025

Tue, 27 May 2025 09:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Florian Esterer join IASB Executive Technical Director Nili Shah to discuss: Equity Method; Intangible Assets; and Statement of Cash Flows and Related Matters.

ISSB Podcast May 2025

Mon, 19 May 2025 12:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the consultation proposing targeted amendments to IFRS S2 Climate-related Disclosures and key takeaways from the May ISSB meeting.

IFRIC podcast Q1 2025

Tue, 22 Apr 2025 10:00:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Lisa Bomba, Interpretations Committee member, highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 11 March 2025.

IASB podcast April 2025

Tue, 22 Apr 2025 10:00:00 Z

IASB Member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements.

ISSB podcast April 2025

Mon, 14 Apr 2025 10:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB such as the launch of the Roadmap Development Tool and key takeaways on research projects from the April 2025 ISSB meeting.

IFRS for SMEs Accounting Standard podcast March 2025

Wed, 26 Mar 2025 09:00:00 Z

Blaise Colyvas, a member of the SME Implementation Group, joins IASB technical staff Tinyiko Denhere to discuss the impact of the third edition of the Standard on SMEs and the users of their financial statements.

IASB podcast March 2025

Tue, 25 Mar 2025 09:00:00 Z

IASB Chair Andreas Barckow and IASB Member Jianqiao Lu join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases; Intangible Assets; Statement of Cash Flows and Related Matters; and the forthcoming Fourth Agenda Consultation.

ISSB podcast March 2025

Mon, 24 Mar 2025 00:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the March 2025 ISSB meeting.

IASB podcast February 2025

Mon, 24 Feb 2025 09:00:00 Z

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity; Intangible Assets; Amortised Cost Measurement; and the IASB–ISSB meeting on Climate-related and Other Uncertainties in the Financial Statements.

ISSB podcast February 2025

Mon, 24 Feb 2025 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including key takeaways from the ISSB meeting in Montreal.

ISSB Implementation Insights podcast Q1 2025

Tue, 11 Feb 2025 10:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Technical Director David Bolderston join host ISSB Technical Staff Dianora Aria De Marco to discuss educational materials for the ISSB Standards and reflect on recent Transition Implementation Group meetings.

IASB podcast January 2025

Wed, 05 Feb 2025 09:00:00 Z

IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Provisions; Pollutant Pricing Mechanism; and financial reporting in hyperinflationary economies.

ISSB podcast January 2025

Wed, 05 Feb 2025 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including the key takeaways from the ISSB meeting in Frankfurt.

IFRS for SMEs Accounting Standard podcast January 2025

Wed, 15 Jan 2025 00:00:00 Z

Technical staff members, Tinyiko Denhere and Carlo Pereras, highlight the key updates to the IFRS for SMEs Accounting Standard, the IASB’s approach to updating the Standard and engagement with stakeholders throughout the review process.

IASB podcast December 2024

Mon, 16 Dec 2024 09:00:00 Z

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Management Commentary; Business Combinations—Disclosures, Goodwill and Impairment; and highlights of 2024 and what stakeholders can expect in 2025.

ISSB podcast December 2024

Mon, 16 Dec 2024 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including the December ISSB Investor Advisory Group meeting and key takeaways from the ISSB meeting in Frankfurt. They also look back at progress made in 2024 and ahead to 2025.

IFRIC podcast Q4 2024

Thu, 12 Dec 2024 09:00:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.

IASB podcast November 2024

Wed, 27 Nov 2024 09:00:00 Z

IASB Chair Andreas Barckow and IASB Member Rika Suzuki join IASB Executive Technical Director Nili Shah to discuss: Management Commentary; IFRS Accounting Taxonomy; Provisions—Targeted Improvements.

ISSB podcast November 2024

Tue, 26 Nov 2024 13:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss recent developments from the ISSB including a new report, educational material, the November 2024 ISSB meeting in Beijing and stakeholder meetings with regulators from Hong Kong SAR, Japan, Singapore, South Korea and China.

IASB podcast October 2024

Wed, 30 Oct 2024 09:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity (00:54); Business Combinations—Disclosures, Goodwill and Impairment (03:30); Intangible Assets (07:13); and Power Purchase Agreements (10:50).

ISSB podcast October 2024

Tue, 29 Oct 2024 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the October 2024 ISSB meeting.

IFRIC podcast Q3 2024

Wed, 09 Oct 2024 09:00:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Karsten Ganssauge, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.

IASB podcast September 2024

Tue, 24 Sep 2024 09:00:00 Z

IASB Chair Andreas Barckow and IASB Member Patrina Buchanan join IASB Executive Technical Director Nili Shah to discuss: Power Purchase Agreements (00:43); Management Commentary (4:39); Statement of Cash Flows and Related Matters (8:00); and Amortised Cost Measurement (10:39).

ISSB podcast September 2024

Mon, 23 Sep 2024 09:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the September 2024 ISSB meeting and recent external engagements.

IASB podcast July 2024

Thu, 01 Aug 2024 10:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Tadeu Cendon join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (00:43); Rate-regulated Activities project (5:36); and Second Comprehensive Review of the IFRS for SMEs Accounting Standard (10:13).

ISSB podcast July 2024

Mon, 29 Jul 2024 10:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the July 2024 ISSB meeting and recent milestones.

ISSB Implementation Insights podcast Q2 2024

Thu, 25 Jul 2024 10:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Member Veronika Pountcheva join host and IFRS S1 and IFRS S2 Implementation Lead Dianora Aria De Marco to discuss the key points from the recent June Transition Implementation Group (TIG) on IFRS S1 and IFRS S2 meeting.

IFRIC podcast Q2 2024

Mon, 08 Jul 2024 10:00:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and André Besson, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.

IASB podcast June 2024

Fri, 28 Jun 2024 12:00:00 Z

IASB Chair Andreas Barckow and IASB Member Ann Tarca join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases (00:58); Joint IASB-FASB meeting (4:18); Provisions—Targeted Improvements (6:17); Pollutant Pricing Mechanisms (8:26); and Management Commentary (11:32).

ISSB podcast June 2024

Tue, 18 Jun 2024 10:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the June 2024 ISSB meeting and recent milestones.

IASB podcast May 2024

Wed, 29 May 2024 11:00:00 Z

IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).

ISSB podcast May 2024

Tue, 21 May 2024 10:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the May 2024 ISSB meeting and recent milestones from the board.

IASB podcast April 2024

Tue, 30 Apr 2024 15:00:00 Z

IASB Executive Technical Director Nili Shah is joined by the IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss: Intangible Assets (0:55); Climate-related and Other Uncertainties in the Financial Statements project (4:25); the finalised Agenda Decision on net-zero commitments (6:21); and the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers and IFRS 9—Impairment (11:20).

ISSB podcast April 2024

Mon, 29 Apr 2024 10:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the recent developments from the ISSB including the April 2024 ISSB meeting and recent stakeholder engagement.

ISSB Implementation Insights podcast Q1 2024

Wed, 10 Apr 2024 00:00:00 Z

ISSB Vice-Chair Sue Lloyd is joined by ISSB Member Veronika Pountcheva and ISSB Technical Fellow Dianora Aria De Marco. They discuss the recent Transition Implementation Group on IFRS S1 and IFRS S2 meeting, which took place in March 2024. They cover why the Transition Implementation Group was set up and what the group aims to achieve. Sue, Veronika and Dianora also reflect on the submissions to the group and share insights from the group's members.

IFRIC podcast Q1 2024

Wed, 03 Apr 2024 11:04:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.

IASB podcast March 2024

Tue, 26 Mar 2024 15:28:00 Z

IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions held at the 18-21 March IASB meeting about progress made in the Climate-related and Other Uncertainties in Financial Statements project (01:18); discussions in the Management Commentary project (07:57); and developments in the Power Purchase Agreements project (14:20).

ISSB podcast March 2024

Mon, 18 Mar 2024 09:45:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd reflect on recent developments from the ISSB including the March 2024 Board meeting, jurisdictional developments and a work plan update.

IASB podcast February 2024

Thu, 29 Feb 2024 10:30:00 Z

IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects: changes to the IASB work plan (00:45); progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38); developments in the Rate-regulated Activities project (08:09); and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard (12:52).

ISSB podcast February 2024

Tue, 27 Feb 2024 11:24:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Jingdong Hua reflect on recent developments from the ISSB including the February 2024 board meeting, the IFRS Sustainability Symposium and progress to support the implementation of the ISSB Standards.

IFRIC podcast Q4 2023

Wed, 31 Jan 2024 10:51:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, along with Committee members Jon Nelson and Jens Freiberg, talks about the latest activities to support the consistent application of IFRS Accounting Standards.

IASB podcast January 2024

Tue, 30 Jan 2024 17:04:00 Z

IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions from the January 2024 IASB meeting. The projects discussed are the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Power Purchase Agreements, IFRS 9─classification and measurement and the addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.

ISSB podcast January 2024

Tue, 30 Jan 2024 14:45:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss the latest developments from the ISSB, including priorities for 2024 and an update on recent progress on technical work.

Joint IASB-ISSB podcast January 2024

Mon, 29 Jan 2024 13:46:00 Z

IASB Vice-Chair Linda Mezon-Hutter and ISSB Vice-Chair Sue Lloyd share their reflections of the inaugural joint IASB-ISSB technical meeting held on 25 January 2024 in London.

IASB podcast December 2023

Tue, 19 Dec 2023 12:33:00 Z

IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight key discussions from the IASB meeting which includes an update on the IASB workplan; details on two projects discussed at the board meeting on Management Commentary and Power Purchase Agreements; and a preview of the key developments from the IASB during the first half of 2024.

ISSB podcast December 2023

Mon, 18 Dec 2023 09:27:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd look back at the ISSB’s progress in 2023, reflect on highlights from the past month including engagements at COP28 and the launch of the IFRS Sustainability knowledge hub and share key takeaways from the ISSB's December board meeting.

IASB podcast November 2023

Tue, 21 Nov 2023 14:41:00 Z

IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the November IASB Update podcast. The projects are: Business Combinations under Common Control; the Post-implement Review of IFRS 9—Impairment; the Provisions project; and insight into the upcoming Exposure Draft on Financial Instruments with Characteristics of Equity.

ISSB podcast November 2023

Mon, 20 Nov 2023 10:40:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB including the ISSB's first meeting at its Beijing office, the launch of GRI’s Sustainability Innovation Lab and an update on technical work from the November board week.

IASB podcast October 2023

Wed, 01 Nov 2023 11:19:00 Z

IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the October IASB Update podcast. The projects are: Amendments to IFRS 9—Classification and Measurement; Equity Method; and the Second Comprehensive Review of IFRS for SMEs Accounting Standard.

ISSB podcast October 2023

Fri, 27 Oct 2023 00:00:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB including recent progress towards jurisdictional adoption of IFRS S1 and IFRS S2, updates on recent progress from some of our partners, capacity building and translations as well as an update on the October board week.

IFRIC podcast Q3 2023

Mon, 16 Oct 2023 09:46:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the decisions made at the IFRS Interpretations Committee meeting held on 12 September.

IASB podcast September 2023

Wed, 27 Sep 2023 00:00:00 Z

IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the September 2023 IASB meeting.

ISSB podcast September 2023

Wed, 20 Sep 2023 13:44:00 Z

ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd discuss latest developments from the ISSB, including supporting the implementation of IFRS S1 and IFRS S2; bilateral engagements with jurisdictions and the development of the ISSB’s adoption strategy; and the ISSB’s recent consultation on its future priorities.

IASB podcast July 2023

Tue, 01 Aug 2023 00:00:00 Z

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the July 2023 IASB meeting.

ISSB podcast July 2023

Mon, 31 Jul 2023 11:05:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the progress since the launch of IFRS S1 and IFRS S2, technical updates, the upcoming IAASB consultation and information on recent webinars.

IFRIC podcast Q2 2023

Wed, 05 Jul 2023 08:57:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie; and Interpretations Committee members Karen Higgens and Donné Sephton, discuss the latest activities to support the consistent application of IFRS Accounting Standards.

IASB podcast June 2023

Thu, 29 Jun 2023 17:11:00 Z

IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments in our work on Primary Financial Statements, Equity Method, Subsidiaries without Public Accountability, Rate-regulated Activities and the Second Comprehensive Review of the IFRS for SMEs Standard.

ISSB podcast June 2023

Thu, 22 Jun 2023 00:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss the launch of the ISSB's first two Standards, IFRS S1 and IFRS S2, upcoming launch events and recent stakeholder engagements.

IASB podcast May 2023

Wed, 24 May 2023 00:00:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the May 2023 IASB meeting.

ISSB podcast May 2023

Fri, 19 May 2023 09:21:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss decisions made at the May 2023 ISSB meeting on the ratification of consequential amendments to the SASB Standards. They also discuss the new consultations on the ISSB's agenda priorities and the international applicability of the SASB Standards, recent stakeholder engagements and a look forward to the publication of S1 and S2 in June 2023.

IASB podcast April 2023

Fri, 05 May 2023 00:00:00 Z

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the April 2023 IASB meeting.

ISSB podcast April 2023

Tue, 25 Apr 2023 00:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the April 2023 ISSB meetings, including: an update on foundational work; the ISSB’s Consultation on Agenda Priorities and the International Applicability of the SASB Standards project; and other events that took place last week in Frankfurt.

IFRIC podcast Q1 2023

Tue, 11 Apr 2023 14:16:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, joins Committee members Sophie Massol and Brian O’Donovan to discuss the latest activities to support the consistent application of IFRS Accounting Standards in the first quarter of 2023. The topics discussed include Definition of a Lease—Substitution Rights (IFRS 16 Leases) and a question relating to Premiums Receivable from an Intermediary (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments).

IASB podcast March 2023

Thu, 30 Mar 2023 13:52:00 Z

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the March 2023 IASB meeting.

ISSB podcast March 2023

Mon, 20 Mar 2023 00:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the March 2023 ISSB meeting as well as: activity underway following final decisions on S1 and S2; summary of the statements from IOSCO; and a summary of activity in Japan, following recent meetings in Tokyo.

IASB podcast February 2023

Tue, 28 Feb 2023 14:21:00 Z

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the February 2023 IASB meeting.

ISSB podcast February 2023

Wed, 22 Feb 2023 00:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the February 2023 ISSB meeting, including: sources of guidance to identify sustainability-related risks and opportunities and disclosures; effective date of ISSB standards; reference to ESRS and GRI; proportionality and support for those applying IFRS S1 and IFRS S2; and future work.

IASB podcast January 2023

Wed, 01 Feb 2023 00:00:00 Z

IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the January 2023 IASB meeting.

ISSB podcast January 2023

Tue, 24 Jan 2023 10:00:00 Z

ISSB Vice-Chair Sue Lloyd and ISSB Chair Emmanuel Faber discuss topics covered at the January 2023 ISSB meeting, including: 2023 priorities and milestones; clarity on metrics in S1 and S2; judgements, assumptions and estimates; repurposing the IASB's concept of ‘reasonable and supportable information’; commercially sensitive information about opportunities; current and anticipated financial effects and connected information; and the rollout and adoption of S1 and S2.

IFRIC podcast Q4 2022

Mon, 23 Jan 2023 12:06:00 Z

IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and IASB Technical Staff Riana Wiesner and Jawaid Dossani discuss the latest activities to support the consistent application of IFRS Accounting Standards in the last quarter of 2022. The topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease. The Committee has published a Tentative Agenda Decision on this topic; the comment period closes 6 February 2023.

IASB podcast December 2022

Wed, 21 Dec 2022 00:00:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah give the key highlights of the last International Accounting Standards Board (IASB) meeting in 2022.

ISSB podcast December 2022

Thu, 15 Dec 2022 21:00:00 Z

ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber. The discussion includes announcements made at COP15 and decisions made at the December 2022 ISSB meeting, which took place in Montreal.

IASB podcast November 2022

Thu, 01 Dec 2022 15:21:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the November 2022 IASB meeting.

ISSB podcast November 2022

Tue, 22 Nov 2022 15:46:00 Z

ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber on recent decisions and discussions from the ISSB meetings in November.

COP27 ISSB podcast

Fri, 11 Nov 2022 13:48:00 Z

Mardi McBrien, Director of Strategic Affairs at the IFRS Foundation, talks to ISSB Chair Emmanuel Faber, Vice-Chair Jingdong Hua, and ISSB Member Ndidi Nnoli-Edozien about their highlights from COP27.

IASB podcast October 2022

Wed, 26 Oct 2022 08:59:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the October 2022 IASB meeting.

ISSB podcast October 2022

Tue, 25 Oct 2022 12:09:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss highlights from the third ISSB meeting, and the first from the Montreal office. The discussion covers: key decisions made in the meeting; background on the greenhouse gas emissions discussion; overview of the boards decisions on priority work; decisions taken to improve clarity; and future expectations on industry specific standards.

IFRIC podcast Q3 2022

Fri, 21 Oct 2022 00:00:00 Z

IASB podcast September 2022

Mon, 03 Oct 2022 10:41:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the September 2022 IASB meeting. They include progress and tentative decisions on topics such as goodwill and impairment, primary financial statements, equity method, extractive activities and our current post-implementation reviews on IFRS 9 and IFRS 15.

ISSB podcast September 2022

Thu, 29 Sep 2022 13:05:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss highlights from the second ISSB meeting in Frankfurt. They include key developments since the last board meeting, the discussion on feedback to draft standards, the importance of proportionality and scalability, prioritisation and agenda setting and expectations for the October meeting in Montreal.

IASB podcast July 2022

Mon, 01 Aug 2022 10:17:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the July 2022 IASB meeting. They include deliberations, tentative decisions made and stakeholder feedback analyses.

ISSB podcast July 2022

Thu, 28 Jul 2022 00:00:00 Z

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd reflect on the inaugural ISSB meeting and forthcoming developments. Topics include the Agenda Prioritisation project, the Climate-related Disclosures and General Sustainability-related Disclosures exposure drafts, key highlights from the board meeting and a discussion on the role of industry-based standards.

IFRIC podcast Q2 2022

Fri, 15 Jul 2022 11:10:00 Z

IFRS Interpretations Committee Chair and member of the International Accounting Standards Board Bruce Mackenzie joins Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the second quarter of 2022. Topics include Principal versus Agent: Software Reseller (01.22), Negative Low Emission Vehicle Credits (03.48), Cash Received via Electronic Transfer as Settlement for a Financial Asset (07.19), Transfer of Insurance Coverage under a Group of Annuity Contracts (11.33), SPAC: Classification of Public Shares as Financial Liabilities or Equity (13.51), Consolidation of a Non-hyperinflationary Subsidiary by a Hyperinflationary Parent (14.44), and Multi-currency Groups of Insurance Contracts (15.58).

IASB podcast June 2022

Tue, 05 Jul 2022 00:01:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the June 2022 IASB meeting. They include decisions made following the consideration of stakeholder feedback and ongoing deliberations.

IASB podcast May 2022

Tue, 07 Jun 2022 00:00:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the May 2022 IASB meeting. Topics include ongoing deliberations, analysis of stakeholder feedback as well as the decisions taken by the IASB.

IASB podcast April 2022

Thu, 05 May 2022 00:00:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in April. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.

IFRIC podcast Q1 2022

Tue, 19 Apr 2022 14:01:00 Z

IFRS Interpretations Committee Chair and International Accounting Standards Board Member Bruce Mackenzie joins IASB Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the first quarter of 2022. Topics include Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (00.55), TLTRO III Transactions (03.55), Transfer of Insurance Coverage under a Group of Annuity Contracts (05.05), Negative Low Emission Vehicle Credits (11.30), Lessor Forgiveness of Lease Payments (13.50), and SPAC Transactions—Classification of Public Shares and Accounting for Warrants at Acquisition (17.50).

IASB podcast March 2022

Mon, 04 Apr 2022 00:00:00 Z

IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in March. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.

IASB podcast February 2022

Wed, 02 Mar 2022 00:00:00 Z

IASB Chair Andreas Barckow and Sue Lloyd (Vice-Chair of IASB until 1 March 2022) join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include an update on the Third Agenda Consultation, feedback on recent consultations and further deliberations on the Primary Financial Statements project.

IASB podcast January 2022

Mon, 31 Jan 2022 00:00:00 Z

IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include administrative and strategic matters, feedback obtained on recent consultations and further deliberations on the Primary Financial Statements project.

IFRIC podcast Q4 2021

Mon, 10 Jan 2022 15:32:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to look back at activities to support consistent application of IFRS Accounting Standards during the last quarter of 2021. Topics include Economic Benefits from Use of a Windfarm (01:10), Principal versus Agent: Software Reseller (04:45), Negative Low Emission Vehicle Credits (13:48), Lease Liability in a Sale and Leaseback (17:28).

IASB podcast December 2021

Mon, 20 Dec 2021 00:00:00 Z

IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd reflect on some of their highlights from 2021 and update listeners on the projects on Primary Financial Statements, Rate-regulated Activities and Financial Instruments with the Characteristics of Equity, among other topics.

IASB podcast November 2021

Mon, 29 Nov 2021 15:57:00 Z

IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in November 2021. Topics covered include feedback on the Board’s Third Agenda Consultation and updates to the Goodwill and Impairment, Primary Financial Statements and IFRS for SMEs projects, among others.

IASB podcast October 2021

Fri, 05 Nov 2021 16:32:00 Z

IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in October 2021. Projects discussed during the meeting include Primary Financial Statements, Goodwill and Impairment, Rate-regulated Activities, IFRS 17 Insurance Contracts and the Equity Method project, among others.

IFRIC podcast Q3 2021

Mon, 11 Oct 2021 10:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about activities to support the consistent application of IFRS Standards during the third quarter of 2021. Topics include non-refundable VAT on lease payments (01:25); accounting for warrants that are financial liabilities on initial recognition (06:45); demand deposits with restrictions on use (08:38); and cash received via electronic transfer as settlement for a financial asset (13:50).

IASB podcast September 2021

Thu, 30 Sep 2021 00:00:00 Z

IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in September 2021. Projects discussed during the meeting include Extractive Activities, Financial Instruments with Characteristics of Equity, Dynamic Risk Management, Primary Financial Statements and Goodwill and Impairment. Andreas and Sue also touch on the recent World Standard-setters Conference and the IFRS Foundation Trustees’ work on a proposed International Sustainability Standard Board to operate alongside the IASB.

IASB podcast July 2021

Fri, 30 Jul 2021 00:00:00 Z

IASB Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the meeting held in July 2021 including decisions taken regarding changes to the Board’s preliminary views in the Primary Financial Statements project, ongoing re-deliberations relating to Goodwill and Impairment, and updates on the post-implementation reviews of IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.

IFRIC podcast Q2 2021

Wed, 07 Jul 2021 10:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about activities to support the consistent application of IFRS Standards during the second quarter of 2021. Topics include Configuration or Customisation Costs in a Cloud Computing Arrangement (01:03); Costs Necessary to Sell Inventories (10:17); other finalised agenda decisions (12:50); Economic Benefits from Use of a Windfarm (16:26); TLTRO III Transactions (19:24); Supplier Finance Arrangements (26:00); and Classification of Debt with Covenants as Current or Non-current (29:47).

IASB podcast June 2021

Tue, 29 Jun 2021 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in June: decisions taken regarding scope in the Primary Financial Statements and Goodwill and Impairments projects, and the addition of narrow-scope amendment projects to the Board’s workplan (including one relating to the initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments). It is also the last episode with Hans, who steps down as Chair on 30 June 2021. He shares some reflections on his 10 years at the helm.

IASB podcast May 2021

Wed, 02 Jun 2021 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in May: decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Standard and Financial Instruments with Characteristics of Equity projects; discussions on feedback received on the Board’s Goodwill and Impairment and Lease Liability projects; updates on the Dynamic Risk Management project; and a new question that has arisen on IFRS 17 Insurance Contracts.

IASB podcast April 2021

Tue, 04 May 2021 15:33:00 Z

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held virtually on 27 and 28 April 2021, including updates from the Financial Instruments with Characteristics of Equity, Goodwill and Impairment, Primary Financial Statements and Dynamic Risk Management projects.

IFRIC podcast Q1 2021

Wed, 28 Apr 2021 00:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about recent activities to support the consistent application of IFRS Standards during the first quarter of 2021. They discuss topics from the February and March 2021 Interpretations Committee meetings, which include the definition of net realisable value in IAS 2 and sale of a subsidiary with a leaseback. They also reflect on the narrow-scope amendments issued in the quarter, including the amendments relating to accounting policies and accounting estimates and rent concessions.

IASB podcast March 2021

Mon, 29 Mar 2021 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in March 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about supporting stakeholders’ engagement with the Board’s consultations by having longer comment periods than usual; stakeholder feedback on the Goodwill and Impairment project; decisions taken in the Primary Financial Statements project; and developments in the Equity Method research project.

IASB podcast February 2021

Wed, 24 Feb 2021 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.

IASB podcast January 2021

Fri, 29 Jan 2021 14:17:00 Z

International Accounting Standards Board Vice-Chair Sue Lloyd talks about projects discussed at the January 2021 meeting as well as other relevant news and developments. Topics include: feedback received on our consultation paper Exposure Draft General Presentation and Disclosures; decisions made in the Disclosure Initiative—Subsidiaries that are SMEs project; an overview of the Board’s current work plan; the recently published Exposure Draft Regulatory Assets and Regulatory Liabilities; and the upcoming consultation on Disclosure Initiative—Targeted Standards-level Review of Disclosures.

IFRIC podcast Q4 2020

Thu, 31 Dec 2020 00:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the final quarter of 2020. They reflect on topics discussed at the Interpretations Committee meeting in December 2020 as well as the recently published educational materials on climate-related matters; topics covered include reverse factoring arrangements, classification of debt as current or non-current, cloud computing arrangements, defined benefit plans and inflation cash flow hedge accounting.

IASB podcast December 2020

Mon, 21 Dec 2020 00:00:00 Z

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd talk about the Board’s discussions on the recent consultations on Primary Financial Statements and the IFRS for SMEs Standard. They also focus on the approval of agenda decision Supply Chain Financing Arrangements—Reverse Factoring, updates on the Subsidiaries that are SMEs and Financial Instruments with Characteristics of Equity projects and plans for the Post-implementation Review of the classification and measurement requirements in IFRS 9.

IASB podcast November 2020

Mon, 23 Nov 2020 00:00:00 Z

In the November 2020 episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IASB’s annual joint education session with the US standard-setter FASB, current Post-implementation Review projects, Management Commentary and Subsidiaries that are SMEs.

IASB podcast October 2020

Sat, 31 Oct 2020 00:00:00 Z

In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah cover work plan changes, the upcoming Agenda Consultation and technical topics that include Subsidiaries that are SMEs, Management Commentary and the Equity Method of Accounting.

In conversation: Bruce Mackenzie and Darrel Scott

Thu, 22 Oct 2020 00:00:00 Z

Departing International Accounting Standards Board Member Darrel Scott and incoming Board Member Bruce Mackenzie talk about what it means to be an IASB member, what it’s like to work remotely and the importance of stakeholder engagement to the work of the IASB.

IFRIC podcast Q3 2020

Thu, 01 Oct 2020 00:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the third quarter of 2020. They cover Board and Committee projects on sale and leaseback transactions, and discuss the IBOR amendments issued in August, as well as recent changes to the Due Process Handbook relating to agenda decisions.

IASB podcast September 2020

Wed, 30 Sep 2020 00:00:00 Z

In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover Management Commentary and Rate-regulated Activities, among other topics.

IASB podcast July 2020

Wed, 29 Jul 2020 00:00:00 Z

In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Management Commentary projects, among others.

IFRIC podcast Q2 2020

Fri, 03 Jul 2020 00:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the second quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in April and June 2020; topics covered include sale and leaseback transactions, player transfer payments, deferred tax and reverse factoring arrangements.

IASB podcast June 2020

Tue, 30 Jun 2020 00:00:00 Z

IASB podcast May 2020

Fri, 29 May 2020 00:00:00 Z

In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.

IFRS 17 podcast May 2020

Tue, 26 May 2020 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Vitalina Kobernik, member of the technical staff, report on the discussion at the May 2020 meeting of the Board about Amendments IFRS 17.

IASB podcast April 2020

Thu, 30 Apr 2020 02:00:00 Z

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd focus on the Board’s discussions around the effects of covid-19 on our stakeholders and our work plan at a supplementary meeting held remotely on Friday 17 April 2020.

IFRIC podcast Q1 2020

Thu, 30 Apr 2020 00:00:00 Z

IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the first quarter of 2020. They reflect on topics under discussion at the Interpretations Committee meetings held in January and March 2020, as well as other developments in that period. They cover the various questions discussed at these meetings, including the agenda decisions finalised on the definition of a lease, on training costs and on hyperinflationary foreign operations.

IFRS 17 podcast April 2020

Mon, 27 Apr 2020 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the April 2020 meeting of the Board about Amendments IFRS 17.

IASB podcast March 2020

Tue, 24 Mar 2020 00:00:00 Z

International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: IFRS 17 and the extension of its effective date; the objectives of the Management Commentary project; and principles relevant to Rate-regulated Activities.

IFRS 17 podcast March 2020

Mon, 23 Mar 2020 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Chalani Mohotti, member of the technical staff, report on the discussion at the March 2020 meeting of the Board about Amendments IFRS 17.

IFRS 17 podcast February 2020

Fri, 28 Feb 2020 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Anne McGeachin, member of the technical staff, report on the discussion at the February 2020 meeting of the Board about the Amendments IFRS 17 project.

IASB podcast February 2020

Fri, 28 Feb 2020 00:00:00 Z

IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.

IFRS 17 podcast January 2020

Fri, 31 Jan 2020 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the January 2020 meeting of the Board about Amendments IFRS 17.

IASB podcast January 2020

Fri, 31 Jan 2020 00:00:00 Z

International Accounting Standards Board (Board) Vice-Chair Sue Lloyd and Board member Nick Anderson look at the topics discussed at the January 2020 Board meeting. Projects covered in this podcast include: Subsidiaries that are SMEs project; targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets; Pension Benefits the Depend on Asset Returns, amendments to the insurance contracts Standard, IFRS 17, IBOR Reform, Business Combinations Under Common Control, Disclosures Initiatives and the recently published Request for Information on the IFRS for SMEs Standard.

IFRIC podcast December 2019

Thu, 19 Dec 2019 00:00:00 Z

Vice-Chair of the Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss relevant activities and developments between October and December 2019. They summarise one final agenda decision to do with lease term and useful life of leasehold improvements, and two tentative agenda decisions—one relating to deferred taxes and the other to player transfer payments. They also discuss the status of several narrow-scope amendments that are currently in the process of being finalised.

IASB podcast December 2019

Wed, 18 Dec 2019 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd start the podcast with the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They then discuss key developments from the December Board meeting, beginning with progress in amendments to IFRS 17 Insurance Contracts, IBOR Reform and Financial Instruments with Characteristics of Equity projects. More work is covered, including discussing a review of the IFRS for SMEs Standard, before Hans and Sue share their highlights from the year.

IFRS 17 podcast December 2019

Fri, 13 Dec 2019 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Vitalina Kobernik, member of the technical staff, report on the discussion at the December 2019 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast November 2019

Thu, 28 Nov 2019 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join Board member Darrell Scott to discuss recent developments in proposed amendments to IFRS 17, Management Commentary (a project to revise and update IFRS Practice Statement 1 Management Commentary), Review of Disclosures, recommendations from the IFRS Interpretations Committee, Subsidiaries that are SMEs, Lack of Exchangeability and disclosure requirements.

IFRS 17 podcast November 2019

Thu, 21 Nov 2019 00:00:00 Z

Darrel Scott and Nick Anderson, members of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the November 2019 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast October 2019

Thu, 31 Oct 2019 00:00:00 Z

IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, management commentary and this month's stakeholder event and meeting of the IFRS Trustees.

IASB podcast September 2019

Mon, 30 Sep 2019 00:00:00 Z

Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Vice-Chair Sue Lloyd are joined by communications team member Kasia Gilewska to summarise the decisions made at September’s Board meeting and talk about other key developments and events that have taken place during September, covering IBOR, Financial Instruments, Business Combinations, Agenda Consultation and the recent IFRS Advisory Council meeting.

IFRIC podcast September 2019

Mon, 30 Sep 2019 00:00:00 Z

Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss IFRIC activities between June and September 2019, including updates to narrow-scope amendments. They summarise two finalised agenda decisions to do with hedge accounting and disclosure of financial liabilities, and five tentative agenda decisions relating to IFRS 15, IFRS 16, IAS 21, IAS 29 and hyperinflation.

IASB podcast August 2019

Thu, 29 Aug 2019 00:00:00 Z

Vice-Chair of the Board Sue Lloyd joins communications team member Kirstina Reitan for a conversation about the Interest Rate Benchmark Reform project, including a recap on its background, the decisions taken by the Board during the August meeting and what happens next.

IASB podcast July 2019

Wed, 31 Jul 2019 00:00:00 Z

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join communications team member Kasia Gilewska to summarise the July Board meeting and discuss other developments and events this month, including the Board's recent meeting with the Accounting Standards Advisory Forum, deliberations of stakeholders' feedback regarding IBOR reform, the Dynamic Risk Management model, review of the IFRS for SMEs Standard, the Disclosure Initiative, Management Commentary, and the projects Goodwill and Impairment, Primary Financial Statements and Rate-regulated Activities.

IFRIC podcast July 2019

Fri, 05 Jul 2019 00:00:00 Z

Vice-Chair of the International Accounting Standards Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan for a discussion focusing on the June 2019 meeting of the Interpretations Committee. The podcast covers questions about applying the new financial instruments, revenue recognition and leases Standards—IFRS 9, IFRS 15 and IFRS 16—as well as the accounting for holdings of cryptocurrencies.

IASB podcast June 2019

Thu, 27 Jun 2019 00:00:00 Z

In our June podcast, members of the International Accounting Standards Board (Board) Nick Anderson, Darrel Scott and Ann Tarca provide an update on the Board's latest meeting as well as on other developments and events this month, including discussions on Goodwill and Impairment, the Primary Financial Statements project, Rate-regulated Activities, the upcoming Request for Information which is part of the 2019 Review of the IFRS for SMEs Standard, Financial Instruments with Characteristics of Equity, Business Combinations Under Common Control projects, and implementation questions linked to IAS 16 Property, Plant and Equipment.

IASB podcast May 2019

Tue, 28 May 2019 00:00:00 Z

Chair of the Board Hans Hoogervorst and Vice-Chair Sue Lloyd join Technical Staff Member Matt Tilling to provide a summary of discussions held at the May Board meeting as well as of other developments. Projects covered in this podcast include: Amendments to IFRS 17 Insurance Contracts, Disclosure Initiative, Management Commentary, Rate-regulated Activities, Goodwill and Impairment and 2019 Comprehensive Review of the IFRS for SMEs Standard.

IFRS 17 podcast May 2019

Fri, 17 May 2019 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the May 2019 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast April 2019

Wed, 17 Apr 2019 00:00:00 Z

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting as well as on other developments this month. Hans covers his recent speech on sustainability reporting, the Board's work to update the Management Commentary Practice Statements and the Primary Financial Statements and Business Combinations projects. Sue provides a summary of the latest meeting of the TRG for IFRS 17 and summarises the Board discussions on IFRS 17. Other projects discussed include Goodwill and Impairment and Dynamic Risk Management.

IFRS 17 podcast/TRG for IFRS 17 podcast April 2019

Tue, 16 Apr 2019 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the April 2019 meetings of the Transition Resource Group for IFRS 17 Insurance Contracts and of the Board.

IASB podcast March 2019

Thu, 21 Mar 2019 00:00:00 Z

Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling to discuss new appointments to the Board, possible narrow-scope amendments to IAS 1 Presentation of Financial Statements and IFRS 17 Insurance Contracts, classification of liabilities as current or non-current, guidance on the circumstances in which equity-settlement features affect liabilities, subsidiaries that are SMEs, a review of the SMEs Standard, the Discussion Paper on financial instruments with characteristics of equity and Primary Financial Statements.

IFRS 17 podcast March 2019

Fri, 15 Mar 2019 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Andrea Pryde, technical staff, report on the discussion at the March 2019 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast February 2019

Tue, 19 Feb 2019 00:00:00 Z

February's IASB podcast brings together Vice-Chair Sue Lloyd, Board member Darrel Scott and Technical Staff member Matt Tilling to discuss amendments to IFRS 17, IBOR reform, the IFRS for SMEs Standard, Management Commentary, Primary Financial Statements and more.

IFRS 17 podcast February 2019

Fri, 08 Feb 2019 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Laura Kennedy, technical staff, report on the discussion at the February 2019 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast January 2019

Wed, 30 Jan 2019 00:00:00 Z

Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join IFRS Technical Staff member Matt Tilling to discuss the latest Board meeting and the road ahead. Hans discusses the proposed IFRS 17 amendments and the meeting of the Trustees. Sue examines those amendments as well the ones proposed for IAS 12 Income Tax. A roundup of key projects the Board is working on this year concludes the podcast.

IFRS 17 podcast January 2019

Wed, 30 Jan 2019 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the January 2019 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast December 2018

Tue, 18 Dec 2018 00:00:00 Z

The last monthly podcast of 2018 features Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, together with Technical Staff Member Matt Tilling. They discuss the December meeting of the Board and other developments, including IFRS 17 Insurance Contracts, Primary Financial Statements, IBOR Reform, Rate-regulated Activities and ASAF.

IFRS 17 podcast December 2018

Fri, 14 Dec 2018 00:00:00 Z

Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, technical staff, report on the discussion at the December 2018 meeting of the Board about IFRS 17 Insurance Contracts.

IASB podcast November 2018

Wed, 21 Nov 2018 00:00:00 Z

Vice-Chair and Member of the International Accounting Standards Board Sue Lloyd and Darrel Scott join Technical Staff member Matt Tilling to provide a summary of the November Board meeting. Topics include the IFRS 17 Insurance Contracts and exception from applying IFRS 9 Financial Instruments, the objectives of management commentary, the Rate-regulated Activities project and others.

IFRS 17 podcast November 2018

Fri, 16 Nov 2018 00:00:00 Z

IASB member Darrel Scott and technical staff member Andrea Pryde report on the discussion at the November 2018 meeting of the Board regarding IFRS 17 Insurance Contracts.

IASB podcast October 2018

Tue, 30 Oct 2018 00:00:00 Z

Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, possible amendments to the IASB's Practice Statement on making materiality judgements in relation to accounting policy disclosures, potential work on IAS 12 and the income tax Standard, which has come to the Board from the IFRS Interpretations Committee as a consequence of the new leases Standard, IFRS 16.

IFRS 17 podcast October 2018

Fri, 26 Oct 2018 00:00:00 Z

IASB member Darrel Scott and technical staff member Roberta Ravelli report on the discussion at the October 2018 meeting of the Board regarding IFRS 17 Insurance Contracts.

IASB podcast September 2018

Fri, 28 Sep 2018 00:00:00 Z

Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join the IFRS Foundation’s Education Director Matt Tilling for the September podcast to discuss the Board meeting and other developments that have taken place this month. Topics include Primary Financial Statements, Dynamic Risk Management, the upcoming World Standard-setters Conference, the IFRS Trustees' meeting and the IFRS Advisory Council meeting.

TRG for IFRS 17 podcast September 2018

Wed, 26 Sep 2018 00:00:00 Z

The Transition Resource Group for IFRS 17 Insurance Contracts (TRG) held a meeting on 26–27 September 2018 at the London office of the IFRS Foundation. This podcast summarises the discussion.

Advisory Council podcast September 2018

Mon, 10 Sep 2018 00:00:00 Z

IFRS Advisory Council Chair Joanna Perry joins IFRS Foundation’s Education Director Matt Tilling to provide a summary of the September Advisory Council meeting. Topics from this meeting include: the interplay between stakeholder engagement and timeliness and how to balance these with due process, comment letters and whether a more flexible approach would encourage appropriate feedback from a wider range of stakeholders and the future of talent and how the Foundation can attract it in the future.

IASB podcast July 2018

Mon, 30 Jul 2018 00:00:00 Z

In this month’s podcast, the IFRS Foundation’s Education Director Matt Tilling is joined by IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd to provide a summary of the main discussions during the July Board meeting as well as other developments and events that have taken place this month. The technical topics discussed include: goodwill and impairment, rate-regulated activities, accounting for cryptocurrencies and others.

IASB podcast June 2018

Thu, 28 Jun 2018 00:00:00 Z

Recorded in Frankfurt, during the IFRS Foundation’s annual international conference, Vice-Chair of the International Accounting Standards Board Sue Lloyd joins the IFRS Foundation’s Education Director Matt Tilling for the June podcast about the Board’s recent discussions and activities. Sue provides an overview of the conference, the Board’s consultation on Financial Instruments with the Characteristics of Equity and a joint FASB and IASB education meeting. Other topics from the IASB June meeting covered include the IFRS Taxonomy, the Board’s discussions on the definition of material, Business Combinations under Common Control and the Dynamic Risk Management projects.

IASB podcast May 2018

Thu, 31 May 2018 00:00:00 Z

IASB Chairman Hans Hoogervorst is joined by Vice-Chair Sue Lloyd and Education Director Matt Tilling to provide an update on the most recent IASB meeting and other developments. Projects raised in this podcast include Primary Financial Statements, Disclosure Initiative, Business Combinations under Common Control, Rate-regulated Activities, and Goodwill and Impairment.

TRG for IFRS 17 podcast May 2018

Sat, 26 May 2018 00:00:00 Z

The Transition Resource Group for IFRS 17 Insurance Contracts (TRG) held a meeting on 2 May 2018 at the London office of the IFRS Foundation. This podcast summarises the discussion.

IASB podcast April 2018

Mon, 30 Apr 2018 00:00:00 Z

Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), provide an update on the April meeting of the Board and other recent developments. Hans gives a summary of what’s new in the revised Conceptual Framework for Financial Reporting, which was issued at the end of March. He also covers the Board’s discussions about the projects on Primary Financial Statements and Goodwill and Impairment. Sue summarises the discussion on the definition of ‘material’, which focused on the feedback received to the consultation on proposed amendments that was published last year, and updates on the work to develop an accounting model for business combinations between companies that are owned by the same parent company.

IASB podcast March 2018

Wed, 28 Mar 2018 00:00:00 Z

In the latest IASB podcast, Sue Lloyd talks disclosures and dynamic risk management and Darrel Scott discusses rate-regulation and management commentary, and the outcomes of recent key stakeholder group meetings. Other topics covered include the latest discussions about the work following post-implementation reviews of IFRS 13 and IFRS 8.

IASB podcast February 2018

Wed, 28 Feb 2018 00:00:00 Z

The IFRS Foundation’s Education Director Matt Tilling is joined by Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Board member Darrel Scott to provide a summary of the Board’s February 2018 meeting as well as other key developments. Topics discussed include: disclosures, rate-regulation, IFRS 17 implementation, cash flows, management performance measures and business combinations under common control.

Advisory Council podcast February 2018

Wed, 28 Feb 2018 00:00:00 Z

In the first meeting podcast of the IFRS Advisory Council, Advisory Council Chair Joanna Perry joins Director of Education Matt Tilling to discuss the role of the advisory body and how its suggestions are addressed by the International Accounting Standards Board, as well as other developments.

TRG for IFRS 17 podcast February 2018

Tue, 13 Feb 2018 00:00:00 Z

Board member Darrel Scott joins staff member Hagit Keren to talk about the first technical meeting of the TRG. Topics discussed include: separation of insurance components, contract boundary, insurance acquisition cash flows, coverage units and other submissions received.

IASB podcast January 2018

Wed, 31 Jan 2018 00:00:00 Z

In the first podcast of 2018, Chair Hans Hoogervorst summarises the Board's discussions on the Primary Financial Statements project and reports on the progress of the Conceptual Framework. Vice-Chair Sue Lloyd provides an update on the Financial Instruments with Characteristics of Equity (FICE) project and the two further issues brought to the Board table from the IFRS Interpretations Committee this month. Also discussed: Feedback from the IFRS 13 Post-implementation Review and the Board’s ongoing discussions about goodwill and impairment.

IASB podcast December 2017

Wed, 20 Dec 2017 00:00:00 Z

Chairman Hans Hoogervorst and Board member Amaro Gomes join Education Director Matt Tilling to talk about the latest Board discussions and take a look back at the highlights of 2017.

IASB podcast November 2017

Wed, 22 Nov 2017 00:00:00 Z

Hans Hoogervorst, Nick Anderson and Ann Tarca of the International Accounting Standards Board are joined by Education Director Matt Tilling to discuss recent events, such as the meeting of the IFRS Foundation Trustees in Brazil. They also discuss a new project added to the work plan, two possible approaches to accounting for dynamic risk management, how potential changes to IFRS 8 stem from the post-implementation review of the Standard, and how primary financial statements fit into a larger initiative—Better Communication in Financial Reporting.

Discussion of meeting (audio) November 2017

Fri, 17 Nov 2017 00:00:00 Z

Board member Darrel Scott joins staff member Hagit Keren to talk about the first administrative meeting of the TRG. Topics discussed include: the purpose of the TRG, introduction to TRG members, process for submitting questions and future meetings.

IASB podcast October 2017

Tue, 31 Oct 2017 00:00:00 Z

Hans and Sue discuss events including the World Standard-setters Conference and meetings of the Accounting Standards Advisory Forum and the IFRS Advisory Council. They also discuss how the Board may improve the impairment model for goodwill and simplify the impairment testing that companies are required to do. They describe how the work on goodwill sprung out of the Post-implementation Review of the business combinations Standard, IFRS 3, and reflect on why goodwill and impairment is such a hot topic. Other projects discussed include the Conceptual Framework and current implementation issues.

IASB podcast September 2017

Fri, 29 Sep 2017 00:00:00 Z

Hans Hoogervorst and Sue Lloyd introduce new Board members and talk about the recently issued Materiality Practice Statement. They also provides updates on the Primary Financial Statements project, rate-regulated activities, business combinations under common control and dynamic risk management. There are further updates on the Conceptual Framework and current IFRS Interpretations Committee projects.

IASB podcast July 2017

Mon, 24 Jul 2017 00:00:00 Z

Hans and Sue provide an update on the latest developments on IFRS 17 Insurance Contracts, including the Financial Stability Board’s statement on the Standard. They also talk about some of the materials the IFRS Foundation is making available to help companies prepare for the implementation of the Standard and provide an overview of investor feedback on the new accounting requirements. Sue also talks about the Board’s lively discussion about the Materiality Practice Statement, the Board’s plans to issue a minor amendment to IFRS 9 Financial Instruments. Hans summarises the education sessions on goodwill and impairment and rate-regulated activities.

IASB podcast June 2017

Thu, 01 Jun 2017 00:00:00 Z

Hans talks about the role conferences play in helping stakeholders implement new Standards. He also provides an overview of the Board’s June discussion on the Primary Financial Statement project and the potential introduction of new subtotals in the statement(s) of financial performance. Sue provides an overview of some of the Board’s implementation discussions, which included a potential amendment to IAS 8 regarding voluntary changes in accounting policies and the accounting for those. She also talks about the latest developments on the proposed minor amendments to IFRS 9 in relation to prepayable financial assets with so-called negative compensation.

IASB podcast May 2017

Mon, 01 May 2017 00:00:00 Z

In this podcast, Sue provides an overview of implementation and maintenance activities discussed at the May Board meeting – including the IFRIC Interpretation on IAS 12 Income Taxes and an upcoming amendment to IAS 28 Investments in Associates and Joint Ventures. She also talks about the ongoing Post-implementation Review of IFRS 13, the fair value measurement Standard. Darrel provides an overview of IFRS 17, which was issued in May, before Sue summarises some of the other activity during the month – including the activities during the Trustees meeting in Tokyo, Japan, and a new agreement the IFRS Foundation has signed with the World Bank.

IASB podcast April 2017

Sat, 01 Apr 2017 00:00:00 Z

Sue provides an update on the Board’s most recent discussions on its Rate-regulated Activities project. Hans summarises the Board’s discussions on the definition of a business and the proposed screening test. Also discussed are some of the implementation issues that have been referred to the Board by the IFRS Interpretations Committee and two education sessions.

IASB podcast March 2017

Wed, 01 Mar 2017 00:00:00 Z

Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary; Primary Financial Statements: Hans outlines the call from investors for more line items and subtotals, and gives an overview of the scope of this project; and Financial Instruments with Characteristics of Equity: Sue explains what the Gamma approach is and that the Board expects to publish a Discussion Paper later this year.

IASB podcast February 2017

Wed, 01 Feb 2017 00:00:00 Z

Feedback on the recent consultation on proposed changes to the definition of a business (IFRS 3); the Board’s discussions on how to account for rate-regulated activities; the comment period for the forthcoming proposed narrow-scope amendment to IFRS 9 regarding contracts with symmetric prepayment options; and the February ‘sweep issues discussion’ on the new insurance contracts Standard, following an external review of the draft Standard to ensure the wording is clear.

IASB podcast January 2017

Sun, 01 Jan 2017 09:00:00 Z

Among the topics discussed are the upcoming insurance contracts Standard, the planned Post-Implementation Review of IFRS 13 (the fair value Standard), and the Board’s planned narrow-scope amendment to IFRS 9, the financial instruments Standard.

IASB podcast December 2016

Thu, 15 Dec 2016 00:00:00 Z

This summary covers Financial Instruments with Characteristics of Equity, Implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.

IASB podcast November 2016

Thu, 17 Nov 2016 00:00:00 Z

This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.

IASB podcast October 2016

Thu, 20 Oct 2016 00:00:00 Z

This summary covers the 2015 Agenda Consultation, IFRS for SMEs, the Disclosure Initiative: Principles of Disclosure, the Disclosure Initiative: Materiality, the Conceptual Framework and Financial Instruments with Characteristics of Equity.

IASB podcast September 2016

Fri, 23 Sep 2016 00:00:00 Z

This summary covers the Conceptual Framework, Financial Instruments with Characteristics of Equity, the Draft Interpretation of IFRS 9 and IAS 28: Long-term interests and the 2015 Agenda Consultation.

IASB podcast July 2016

Wed, 20 Jul 2016 00:00:00 Z

This summary covers Amendments to IFRS 4—Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts; Conceptual Framework—Definition of an asset, recognition and factors to consider when selecting a measurement basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.

IASB podcast June 2016

Thu, 23 Jun 2016 00:00:00 Z

This summary covers Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.

IASB podcast May 2016

Fri, 20 May 2016 00:00:00 Z

This summary covers Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.

IASB podcast April 2016

Fri, 22 Apr 2016 00:00:00 Z

This summary covers Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initiative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.

IASB podcast March 2016

Thu, 17 Mar 2016 00:00:00 Z

This summary covers the Conceptual Framework, Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, IFRS 3 Business Combinations—Definition of a business, Goodwill and Impairment, 2015 Agenda Consultation.

IASB podcast February 2016

Thu, 18 Feb 2016 00:00:00 Z

This summary covers Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.

IASB podcast January 2016

Thu, 21 Jan 2016 00:00:00 Z

This summary covers Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.

IASB podcast December 2015

Wed, 16 Dec 2015 00:00:00 Z

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.

IASB podcast November 2015

Thu, 19 Nov 2015 00:00:00 Z

Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.

IFRIC podcast November 2015

Wed, 11 Nov 2015 00:00:00 Z

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.

IASB podcast October 2015

Thu, 22 Oct 2015 00:00:00 Z

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.

IASB podcast September 2015

Thu, 24 Sep 2015 00:00:00 Z

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.

IFRIC podcast September 2015

Wed, 09 Sep 2015 00:00:00 Z

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.

IASB podcast July 2015

Thu, 23 Jul 2015 00:00:00 Z

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 .

IFRIC podcast July 2015

Tue, 14 Jul 2015 00:00:00 Z

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?

IASB podcast June 2015

Thu, 25 Jun 2015 00:00:00 Z

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.

IASB podcast April 2015

Wed, 29 Apr 2015 00:00:00 Z

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.

IFRIC podcast March 2015

Tue, 24 Mar 2015 00:00:00 Z

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.

IASB podcast March 2015

Thu, 19 Mar 2015 00:00:00 Z

Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts.

IASB podcast February 2015

Fri, 20 Feb 2015 00:00:00 Z

Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations, Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging.

IFRIC podcast January 2015

Tue, 27 Jan 2015 02:00:00 Z

Michael Stewart, Hannah King, Shandhir Lachman and Denise Durant give an overview of some of the issues discussed at the January 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates–Transactions denominated in a foreign currency that involve a prepayment: Identifying the applicable exchange rate, IFRS 13 Fair Value Measurement–the fair value hierarchy when third-party consensus prices are used, and IAS 40 Investment property–Should an investment property under construction be transferred from inventory to investment property when there is an evident change in use?

IASB podcast January 2015

Thu, 22 Jan 2015 02:00:00 Z

Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme.

IASB podcast December 2014

Tue, 16 Dec 2014 00:00:00 Z

Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, and various IFRS Interpretations Committee issues

IASB podcast November 2014

Thu, 20 Nov 2014 00:00:00 Z

Insurance Contracts, Disclosure Initiative, Conceptual Framework, and Emission Trading Schemes

IFRIC podcast November 2014

Tue, 11 Nov 2014 00:00:00 Z

Michael Stewart, April Pitman, Hannah King and Koichiro Kuramochi give an overview of some of the issues discussed at the November 2014 IFRS Interpretations Committee meeting, including IAS 2 Inventories—Should interest be accreted on prepayments in long-term supply contracts? IAS 21 The Effects of Changes in Foreign Exchange Rates—Revenue transaction denominated in a foreign currency—What is the date of the transaction for the purpose of identifying the applicable exchange rate for revenue recognition? IAS 16 Property, Plant and Equipment—Accounting for net proceeds and costs of testing for property, plant and equipment.

IASB podcast October 2014

Fri, 24 Oct 2014 00:00:00 Z

Research Project, Disclosure Initiative, Leases, Conceptual Framework, and Insurance Contracts

IFRIC podcast September 2014

Wed, 24 Sep 2014 00:00:00 Z

Michael Stewart, Akemi Miura, Koichiro Kuramochi and Denise Durant give an overview of some of the issues discussed at the September 2014 IFRS Interpretations Committee meeting, including IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction—Availability of refunds from a defined benefit plan managed by an independent trustee, IAS 28 Investments in Associates and Joint Ventures—Fund manager’s significant influence over a fund and IFRS 12 Disclosure of Interests in Other Entities—Disclosures for a dubsidiary with a material non-controlling interest and for a material joint venture or associate.

IASB podcast September 2014

Wed, 24 Sep 2014 00:00:00 Z

Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and Liabilities), and Post-implementation Review IFRS 3: Business Combinations

IASB podcast July 2014

Thu, 24 Jul 2014 00:00:00 Z

Insurance Contracts, Disclosure Initiative, Leases, and Conceptual Framework

IFRIC podcast July 2014

Wed, 16 Jul 2014 00:00:00 Z

Michael Stewart, Won-Hee Han, Irina Makarova and Koichiro Kuramochi give an overview of some of the issues discussed at the July 2014 IFRS Interpretations Committee meeting, including IFRS 11 Joint Arrangements—Analysis of implementation issues, IAS 12 Income Taxes—Measurement of current income tax on uncertain tax position and IAS 16 Property, Plant and Equipment—Accounting for net proceeds and costs of testing for property, plant and equipment.

IASB podcast June 2014

Thu, 19 Jun 2014 00:00:00 Z

Leases, Conceptual Framework, and Insurance Contracts

IASB podcast May 2014

Thu, 22 May 2014 00:00:00 Z

Conceptual Framework, Leases, Insurance Contracts, Equity Method of Accounting, and Equity Method: Share of Other Net Asset Changes

IFRIC podcast May 2014

Wed, 14 May 2014 00:00:00 Z

Michael Stewart, Leo Piombino and Akemi Miura give an overview of some of the issues discussed at the May 2014 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes—Threshold of recognition of an asset in the situation in which the tax position is uncertain, IAS 19 Employee Benefits—Remeasurement on a plan amendment, curtailment or settlement, IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction—Availability of refunds from a defined benefit plan managed by an independent trustee.

IASB podcast April 2014

Fri, 25 Apr 2014 00:00:00 Z

Conceptual Framework, Leases, Disclosure Initiative, Insurance Contracts, and Research Programme

IFRIC podcast March 2014

Tue, 25 Mar 2014 00:00:00 Z

Michael Stewart, Won-Hee Han, Irina Makarova, Koichiro Kuramochi and Denise Durant give an overview of some of the issues discussed at the March 2014 IFRS Interpretations Committee meeting, including IFRS 11 Joint Arrangements—Classification of joint arrangements, IAS 2 Inventories and IAS 16 Property, Plant and Equipment—Accounting for core inventories, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors—Distinction between a change in an accounting policy and a change in an accounting estimate and IAS 34 Interim Financial Reporting—Condensed statement of cash flows.

IASB podcast March 2014

Fri, 21 Mar 2014 00:00:00 Z

Insurance Contracts, Conceptual Framework, Leases, and Disclosure Initiative

IASB podcast February 2014

Thu, 20 Feb 2014 00:00:00 Z

Fair Value Measurement: Unit of Account, Financial Instruments: Impairment, and Financial Instruments: Classification and Measurement

IFRIC podcast January 2014

Thu, 30 Jan 2014 00:00:00 Z

Michael Stewart, Leo Piombino, Denise Durant, Won-Hee Han and Koichiro Kuramochi give an overview of some of the issues discussed at the January 2014 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes—Threshold of recognition of an asset on uncertain tax position, IAS 1 Presentation of Financial Statements—Issues related to the application of IAS 1, IFRS 11 Joint Arrangements—Classification of joint arrangements, IFRS 10 Consolidated Financial Statements—An investment entity subsidiary that also provides investment-related services.

IASB podcast January 2014

Thu, 23 Jan 2014 00:00:00 Z

Financial Instruments : Classification and Measurement, Financial Instruments: Impairment, Insurance Contracts, Leases, and Agriculture: Bearer Plants

IASB podcast December 2013

Thu, 12 Dec 2013 00:00:00 Z

Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28), Financial Instruments: Impairment, Financial Instruments: Classification and Measurement, and Fair Value Measurement: Unit of Account

IASB podcast November 2013

Fri, 22 Nov 2013 00:00:00 Z

Revenue Recognition, Hedge Accounting, Impairment, Classification and Measurement, Leases, and Rate-regulated Activities

IFRIC podcast November 2013

Wed, 13 Nov 2013 00:00:00 Z

Michael Stewart, Koichiro Kuramochi, Anna Heining and Won-Hee Han give an overview of some of the issues discussed at the November 2013 IFRS Interpretations Committee meeting, including IFRS 10 Consolidated Financial Statements: Investment Entities amendments—Definition of investment-related services or activities, IAS 17 Leases—Meaning of ‘incremental costs’, IAS 39 Financial Instruments: Recognition and Measurement—Accounting for a term-structure repo transaction and IFRS 11 Joint Arrangements—Summary of outreach on implementation issues.

IASB podcast October 2013

Thu, 31 Oct 2013 00:00:00 Z

Impairment, Hedge Accounting, Revenue Recognition, and Disclosure Initiative

IASB podcast September 2013

Wed, 18 Sep 2013 00:00:00 Z

Financial Instruments: Classification and Measurement, Financial Instruments : Impairment, Revenue Recognition, IAS 1 Presentation of Financial Statements amendments

IFRIC podcast September 2013

Wed, 11 Sep 2013 00:00:00 Z

Michael Stewart, Kazu Sakaguchi, Denise Durant and Won-Hee Han give an overview of some of the issues discussed at the September 2013 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Exposure Draft Defined Benefit Plans: Employee Contributions, IFRS 2 Share-based Payment—Measurement of cash-settled share-based payment transactions that include a performance condition, IFRS 2—Price difference between the institutional offer price and the retail offer price for shares in an initial public offering and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—Write-down of a disposal group and reversal of impairment losses relating to goodwill recognised for a disposal group.

IASB podcast July 2013

Thu, 25 Jul 2013 00:00:00 Z

Revenue Recognition, Financial Instruments: Classification and Measurement, Financial Instruments: Impairment, Post-implementation Reviews, and Accounting for Macro Hedging

IFRIC podcast July 2013

Wed, 17 Jul 2013 00:00:00 Z

Michael Stewart, Liz Figgie, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the July 2013 IFRS Interpretations Committee meeting, including IAS 32 Financial Instruments: Presentation—Classification of a financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of shares, IAS 32 Financial Instruments: Presentation—Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate, IFRS 7 Financial Instruments: Disclosures—Applicability of the amendments to IFRS 7 to condensed interim financial statements and IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements—Transitional provisions in respect of impairment, foreign exchange and borrowing costs.

IASB podcast June 2013

Wed, 19 Jun 2013 00:00:00 Z

Financial Instruments: Classification and Measurement, Comprehensive review of the IFRS for SMEs, Annual Improvements to IFRSs 2011-2013 Cycle, and Annual Improvements to IFRSs 2010-2012 Cycle

IASB podcast May 2013

Fri, 24 May 2013 00:00:00 Z

Comprehensive review of the IFRS for SMEs, IFRS 3 Business Combinations: Mandatory Purchases of Non-controlling Interests, IAS 39 Financial Instruments: Recognition and Measurement: Novation of Derivatives and Continuation of Hedge Accounting, Conceptual Framework, Accounting for Macro Hedging, Revenue Recognition, and Financial Instruments: Classification and Measurement

IFRIC podcast May 2013

Wed, 15 May 2013 00:00:00 Z

Michael Stewart, Thomas Harzheim, Denise Durant and Leonardo Piombino give an overview of some of the issues discussed at the May 2013 IFRS Interpretations Committee meeting, including IAS 12 Income Taxes—Recognition of deferred tax assets for unrealised losses, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—Classification in conjunction with a planned IPO, but where the prospectus has not been approved by the securities regulator, IFRS 5 Non-current Assets held for Sale and Discontinued Operations—Change in Methods of Disposal and IAS 19 Employee Benefits—Actuarial assumptions—Discount rate.

IASB podcast April 2013

Thu, 25 Apr 2013 00:00:00 Z

Comprehensive review of the IFRS for SMEs, Conceptual Framework, Financial Instruments: Hedge Accounting, and Post-implementation Review of IFRS 8 Operating Segments

IASB podcast March 2013

Thu, 21 Mar 2013 00:00:00 Z

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, and put options written on non-controlling-interests

IFRIC podcast March 2013

Wed, 13 Mar 2013 00:00:00 Z

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.

IASB podcast February 2013

Fri, 22 Feb 2013 00:00:00 Z

Insurance Contracts, Conceptual Framework, Revenue Recognition, Rate-regulated Activities, and Agriculture

IASB podcast January 2013

Thu, 31 Jan 2013 00:00:00 Z

Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, matters arising from the IFRS Interpretations Committee, and Post-implementation Review of IFRS 8 Operating Segments

IASB podcast December 2012

Mon, 17 Dec 2012 00:00:00 Z

Conceptual Framework, Financial Instruments: Impairment, Revenue Recognition, Insurance Contracts, Bearer Biological Assets, and Rate-regulated Activities

IASB podcast November 2012

Wed, 21 Nov 2012 00:00:00 Z

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

IFRIC podcast November 2012

Wed, 14 Nov 2012 00:00:00 Z

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.

IASB podcast October 2012

Thu, 18 Oct 2012 00:00:00 Z

Insurance Contracts, Accounting for Macro Hedges, Impairment, Revenue Recognition, and IAS 8

IASB podcast September 2012

Thu, 27 Sep 2012 00:00:00 Z

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 Conceptual Framework

IFRIC podcast September 2012

Wed, 19 Sep 2012 00:00:00 Z

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.

IASB podcast July 2012

Thu, 19 Jul 2012 00:00:00 Z

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Leases and Revenue Recognition

IFRIC podcast July 2012

Wed, 11 Jul 2012 00:00:00 Z

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.

IASB podcast June 2012

Wed, 13 Jun 2012 00:00:00 Z

Leases, Classification and Measurement of Financial Instruments, Insurance, investment Entities, reviews of IFRS 8: Operating Segments, and IFRS for SMEs

IASB podcast May 2012

Thu, 24 May 2012 00:00:00 Z

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Agenda Consultation, Leases and Revenue Recognition

IFRIC podcast May 2012

Thu, 24 May 2012 00:00:00 Z

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.

Podcast: Introducing the final Annual Improvements to IFRSs (2009-2011 cycle) document

Thu, 17 May 2012 01:00:00 Z

IASB podcast April 2012

Wed, 18 Apr 2012 00:00:00 Z

Financial Instruments and Insurance Contracts

IASB podcast March 2012

Wed, 21 Mar 2012 00:00:00 Z

Insurance, Macro Hedge Accounting, post-implementation reviews, effective dates, and review of efficiency and effectiveness of the IFRS Interpretations Committee

IFRIC podcast March 2012

Wed, 14 Mar 2012 00:00:00 Z

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.

IASB podcast February 2012

Wed, 29 Feb 2012 00:00:00 Z

Impairment of Financial Assets, Insurance Contracts, Classification and Measurement of Financial Instruments, and Leases

IASB podcast January 2012

Fri, 27 Jan 2012 00:00:00 Z

IFRS 9 Impairment, Classification and Measurement, Macro Hedge Accounting, Insurance Contracts, Agenda Consultation, and effective dates

IFRIC podcast January 2012

Wed, 18 Jan 2012 00:00:00 Z

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.

IASB podcast December 2011

Tue, 20 Dec 2011 00:00:00 Z

IFRS 9 Impairment, Classification and Measurement, Leases, and Insurance Contracts

IASB podcast November 2011

Wed, 16 Nov 2011 00:00:00 Z

IFRS 9, Insurance, Leases, Macro Hedge Accounting, Offsetting, and Annual improvements

IFRIC podcast November 2011

Fri, 04 Nov 2011 00:00:00 Z

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 and IFRIC 12—Payments made by the operator in a service concession arrangement.

IASB podcast October 2011

Wed, 19 Oct 2011 00:00:00 Z

Financial Instruments, Revenue Recognition, Leases, and Insurance

IASB podcast September 2011

Thu, 22 Sep 2011 00:00:00 Z

Financial Instruments, Leases, and Insurance

IFRIC podcast September 2011

Fri, 09 Sep 2011 00:00:00 Z

Wayne Upton and Michael Stewart give an overview of the issues discussed during the September 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IAS 12 Income Tax—Applying the rebuttable presumption to determine the manner of recovery of investment property, IFRS 10 Consolidated Financial Statements—Transitional requirements, meaning of 'the date of initial application', IFRS 3 Business Combinations—Definition of a business and IFRS 11 Joint Arrangements—Acquisition of an Interest in a Joint Operation.

IASB podcast 28 July 2011

Thu, 28 Jul 2011 00:00:00 Z

Effective date of IFRS 9, Hedge Accounting, eg risk components and disclosures

IASB podcast July 2011

Wed, 27 Jul 2011 00:00:00 Z

Lease Accounting, Impairment, effective dates (IFRS 9 and Revenue Recognition), Agenda Consultation and other matters (Hedge Accounting, Insurance, Disclosure)

IFRIC podcast July 2011

Fri, 08 Jul 2011 00:00:00 Z

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).

IASB podcast June 2011

Tue, 14 Jun 2011 00:00:00 Z

Insurance, Leases, Impairment, Revenue Recognition, and Offsetting

IASB podcast May 2011

Wed, 01 Jun 2011 00:00:00 Z

Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition

IASB podcast May 2011

Wed, 18 May 2011 00:00:00 Z

Insurance, Leases, Revenue Recognition, Financial Instruments, and future activities

IFRS 10 and IFRS 12 Podcast

Thu, 12 May 2011 01:00:00 Z

IASB podcast 27 April and 11-12 May 2011

Thu, 12 May 2011 00:00:00 Z

Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition

IFRIC podcast May 2011

Fri, 06 May 2011 00:00:00 Z

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.

IASB podcast April 2011

Thu, 14 Apr 2011 00:00:00 Z

Insurance, Leases, Revenue Recognition, Hedge Accounting, Impairment, and future activities

IASB podcast March 2011

Wed, 23 Mar 2011 00:00:00 Z

Insurance, Leases, Revenue Recognition, and future activities

IASB podcast 21-23 March 2011

Wed, 23 Mar 2011 00:00:00 Z

Insurance, Leases, Revenue Recognition, and future activities

IFRIC podcast March 2011

Fri, 11 Mar 2011 00:00:00 Z

Robert Garnett and Michael Stewart give an overview of the issues discvussed 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, contingent pricing of property, plant and equipment and intangible assets, and clarification of meaning of continuous transfer.

IASB podcast 1-2 March 2011

Wed, 02 Mar 2011 00:00:00 Z

Revenue Recognition, Insurance, Leases, Financial Statement Presentation, effective dates consultation, and coming events

IASB podcast February 2011

Fri, 18 Feb 2011 00:00:00 Z

Cross-cutting issues, Insurance Contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment

IASB podcast 1-2 February 2011

Wed, 02 Feb 2011 00:00:00 Z

Revenue Recognition, cross-cutting issues, Insurance, Leases, and Post-employment Benefits

IASB podcast January 2011

Fri, 21 Jan 2011 00:00:00 Z

Revenue Recognition, Leases, comment letter database, Post-employment Benefits, and Insurance

IFRIC podcast January 2011

Fri, 07 Jan 2011 00:00:00 Z

Robert Garnett and Michael Stewart give an overview of the issues 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 property, plant and equipment and intangible assets.

IASB podcast December 2010

Fri, 03 Dec 2010 00:00:00 Z

Financial Instruments: Impairment and Income Taxes

IASB podcast November 2010

Thu, 18 Nov 2010 00:00:00 Z

Technical plan, Emissions Trading Schemes, Impairment, and Post-employment Benefits

IFRIC podcast November 2010

Fri, 05 Nov 2010 00:00:00 Z

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.

IASB podcast October 2010

Tue, 26 Oct 2010 00:00:00 Z

Annual Improvements, Fair Value Measurement, Financial instruments: Amortised Cost and Impairment, Financial instruments: Hedge Accounting, Financial Statement Presentation, Financial Instruments with Characteristics of Equity, Leases, and Post-employment Benefits

IASB podcast September 2010

Wed, 15 Sep 2010 00:00:00 Z

Emissions Trading Schemes, Fair Value Option for Financial Liabilities, Financial Instruments: Hedge Accounting, Financial Instruments: Impairment, Financial Instruments with Characteristics of Equity, Liabilities, and Rate-regulated Activities

IFRIC podcast September 2010

Fri, 03 Sep 2010 00:00:00 Z

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.

IASB podcast July 2010

Thu, 22 Jul 2010 00:00:00 Z

Insurance, Leases, Rate-regulated Activity, Financial Instruments, Impairment, and Income Taxes

IFRIC podcast July 2010

Fri, 09 Jul 2010 00:00:00 Z

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.

IASB podcast June 2010

Thu, 17 Jun 2010 00:00:00 Z

Balance Sheet—Offsetting, Insurance, Leases, and Liabilities

IFRIC podcast May 2010

Fri, 07 May 2010 00:00:00 Z

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2010 IFRS Interpretations Committee meeting including Accounting for production stripping costs, Vesting and non-vesting conditions, Put options written over non-controlling interests, IFRS Interpretations Committee agenda decisions, IFRS Interpretations Committee tentative agenda decisions, Annual Improvements, and IFRS Interpretations Committee work in progress.

IFRIC podcast introduction May 2010

Thu, 06 May 2010 00:00:00 Z

Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work

IASB podcast April 2010

Thu, 22 Apr 2010 00:00:00 Z

Insurance, Financial Statement Presentation, Leases, and Financial Instruments—Liabilities, and Consolidation

IASB podcast March 2010

Fri, 19 Mar 2010 00:00:00 Z

IAS 37–Liabilities, Derecognition, Consolidation and Insurance

IASB podcast February 2010

Fri, 19 Feb 2010 00:00:00 Z

Financial Instruments, Liabilities/Equity, and Disclosure/Presentation

IASB podcast January 2010

Thu, 21 Jan 2010 00:00:00 Z

Financial Instruments, Financial Statement Presentation, Insurance Contracts, and Leases