The IFRS Foundation podcast

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?

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.

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.

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.

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.

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.

Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts

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.

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

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