The IFRS Foundation podcast

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.

Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: 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

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.

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, IFRS 13 Fair Value Measurement, and IAS 40 Investment property

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.

Sue LLoyd, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the January 2015 IASB meeting. Those decisions address initial application of the new insurance contracts Standard after implementation of IFRS 9 Financial Instruments.

Listen to the summary of the IASB's monthly Board meeting update, featuring the following projects: Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme

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?

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

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?