Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, Matters arising from the IFRS Interpretations Committee, Post-implementation review of IFRS 8 Operating Segments.

Update on the progress in the Insurance Contracts project.

Conceptual Framework; Financial Instruments: Impairment; Revenue Recognition; Insurance Contracts; Bearer biological assets; Rate-regulated activities

Conceptual Framework, Financial Instruments: Impairment, Revenue Recognition, Insurance Contracts, Bearer Biological Assets, and Rate-regulated Activities

Financial Instruments: Impairment, Revenue Recognition, Conceptual Framework, Insurance Contracts, Offsetting Disclosures—Amendments to IFRS 7 (Update), due process documents, and Enhanced Disclosure Task Force Report

Michael Stewart, April Pitman, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the November 2012 IFRS Interpretations Committee meeting, including IAS 1 Presentation of Financial Statements—Disclosures about going concern, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate and IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Interpretation on levies.

The topics covered in the October 2012 Board meeting podcast include insurance contracts, accounting for macro hedges, impairment, revenue recognition and IAS 8.

Insurance Contracts, Accounting for Macro Hedges, Impairment, Revenue Recognition, and IAS 8

The topics covered in the September 2012 Board meeting podcast include leases, insurance contracts, accounting for macro hedges, classification and measurement of financial instruments, impairment, revenue recognition, investment entities, rate regulated activities, bearer biological measurement and the conceptual framework.

Michael Stewart, Ken Yoshimura and Kazu Sakaguchi give an overview of some of the issues discussed at the September 2012 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits - Accounting for contribution-based promises reconsideration of Draft Interpretation D9 Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions, IAS 39 Financial Instruments Recognition and Measurement Income and expenses arising on financial instruments with a negative yield-presentation in the statement of comprehensive income, IAS 19 Employee Benefits - Measurement of the net Defined Benefit Obligation for post-employment benefit plans with employee contributions and IAS 40 Investment Property - Accounting for a structure that appears to lack the physical characteristics of a building