Stephen Cooper and Alan Teixeira give an overview of some of the issues discussed at the June 2013 Board meeting, including 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.

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

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 of Disposal method; and IAS 19 Employee Benefits - Actuarial assumptions: discount rate.

Stephen Cooper and Susan Lloyd give an overview of some of the issues discussed at the May 2013 Board meeting, including 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.

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

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.

Podcast on the April 2013 Board meeting.

Stephen Cooper and Alan Teixeira give an overview of some of the issues discussed at the April 2013 Board meeting, including Comprehensive review of the IFRS for SMEs; Conceptual Framework; Financial Instruments: Hedge Accounting; and Post-implementation review of IFRS 8 Operating Segments.

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

Ian Mackintosh and Alan Teixeira give an overview of some of the issues discussed at the March 2013 Board meeting.