The IFRS Foundation podcast

Leases, Conceptual Framework, and Insurance Contracts

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

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, IAS 19 Employee Benefits, IFRIC 14 IAS 19, Minimum Funding Requirements and their Interaction.

Update on progress in the Insurance Contracts project

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

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.

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

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

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, IAS 2 Inventories and IAS 16 Property, Plant and Equipment, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and a change in an accounting estimate and IAS 34 Interim Financial Reporting

Insurance Contracts, Conceptual Framework, Leases, Disclosure Initiative