The IFRS Foundation podcast

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

Podcast on the March 2013 Board meeting.

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

Agriculture: Bearer Biological Assets, IFRS for SMEs: Comprehensive Review 2012–2014, Conceptual Framework, Fair Value Measurement, Annual Improvements 2010–2012, proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements, Revenue Recognition, and put options written on non-controlling-interests

Michael Stewart, Ken Yoshimura, April Pitman, Leo Piombino, and Won-Hee Han give an overview of some of the issues discussed at the March 2013 IFRS Interpretations Committee meeting, including IFRS 2 Share-Based Payment; IFRS 10 Consolidated Financial Statementsl; IAS 19 Employee Benefits - Actuarial assumptions: discount rate; and IAS 28 Investments in Associates and Joint Ventures.

Michael Stewart, Ken Yoshimura, April Pitman, Leo Piombino, and Won-Hee Han give an overview of some of the issues discussed at the March 2013 IFRS Interpretations Committee meeting, including IFRS 2 Share-Based Payment—Share-based payment awards settled net of tax withholdings, IFRS 10 Consolidated Financial Statements—Effect of protective rights on an assessment of control, IAS 19 Employee Benefits—Actuarial assumptions—Discount rate and IAS 28 Investments in Associates and Joint Ventures—Elimination of gains arising from a transaction between a joint venturer and its joint venture.

Podcast on the February 2013 Board meeting.