The IFRS Foundation podcast

Disclosure Initiative, Insurance Contracts, Conceptual Framework, including Materiality, Long-term Investing, Equity and liabilities, and Post-implementation Review IFRS 3 Business Combinations.

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.

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

Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting.

Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting.

Insurance Contracts, Disclosure Initiative, Leases, Conceptual Framework

Insurance Contracts, Disclosure Initiative, Leases, and Conceptual Framework

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.

Leases, Conceptual Framework, Insurance Contracts

Update on progress in the Insurance Contracts project