The IFRS Foundation podcast

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

Leases, Insurance Contracts, Accounting for Macro Hedges, Classification and Measurement of Financial Instruments, Impairment, Revenue Recognition, Investment Entities, Rate regulated Activities, Bearer Biological Assets and 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 (DBO) 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.

Ian Mackintosh, Sue LLoyd and Mark Byatt provide an overview of the topics discussed in the July board meeting, including classification and measurement of financial instruments, impairment, insurance contracts, investment entities, leases and revenue recognition.

Michael Stewart, Martin Friedhoff and Patrick Le Flao give an overview of the issues discussed in the July 2012 IFRS Interpretations Committee meeting, including IFRS 10 Consolidated Financial Statements, IAS 28 Investments in Associates and Joint Ventures-Accounting for the loss of control of a group of assets or a subsidiary between an investor and its associate or joint venture, IAS 39 Financial Instruments: Recognition and Measurement-Scope of paragraph AG5 and IAS 7 Statement of Cash Flows-Examples illustrating the classification of cash flows.

Classification and Measurement of Financial Instruments, Impairment, Insurance Contracts, Investment Entities, Leases and Revenue Recognition