The IFRS Foundation podcast

Michael Stewart, Kazu Sakaguchi, Denise Durant and Won-Hee Han give an overview of some of the issues discussed at the September 2013 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Exposure Draft Defined Benefit Plans: Employee Contributions, IFRS 2 Share-based Payment—Measurement of cash-settled share-based payment transactions that include a performance condition, IFRS 2—Price difference between the institutional offer price and the retail offer price for shares in an initial public offering and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—Write-down of a disposal group and reversal of impairment losses relating to goodwill recognised for a disposal group.

Michael Stewart, Liz Figgie, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the July 2013 IFRS Interpretations Committee meeting.

Stephen Cooper and Alan Teixeira give an overview of some of the issues discussed at the July 2013 Board meeting, including Revenue Recognition; Financial Instruments: Classification and Measurement; Financial Instruments: Impairment; Post-implementation Reviews; Accounting for Macro Hedging.

Revenue Recognition, Financial Instruments: Classification and Measurement, Financial Instruments: Impairment, Post-implementation Reviews, and Accounting for Macro Hedging

Michael Stewart, Liz Figgie, Leo Piombino and Patrick Le Flao give an overview of some of the issues discussed at the July 2013 IFRS Interpretations Committee meeting, including IAS 32 Financial Instruments: Presentation—Classification of a financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of shares, IAS 32 Financial Instruments: Presentation—Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate, IFRS 7 Financial Instruments: Disclosures—Applicability of the amendments to IFRS 7 to condensed interim financial statements and IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements—Transitional provisions in respect of impairment, foreign exchange and borrowing costs.

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