The IFRS Foundation podcast

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.

Leases, Classification and Measurement of Financial Instruments, Insurance, investment Entities, reviews of IFRS 8: Operating Segments, and IFRS for SMEs

Darrel Scott, IASB member and Andrea Pryde, Technical Principal, report on developments on the insurance contracts project during the IASB and FASB meeting in May 2012. The podcast includes discussions on risk adjustment and residual margin, on use of other comprehensive income to present some changes in the insurance contracts liability, accounting for acquisition costs and the unbundling of distinct investment components and a review of unbundling and disaggregation decisions.

Michael Stewart, Martin Friedhoff, Patrick Le Flao and Liz Figgie give an overview of the issues discussed in the May 2012 IFRS Interpretations Committee meeting, including IAS 39 Financial Instruments: Recognition and Measurement-Accounting for different aspects of restructuring Greek Government Bonds, IAS 37 Provisions, Contingent Liabilities and Contingent Assets-Determining when to recognise a liability for levies and IAS 32 Financial Instruments: Presentation-Put options written over non-controlling interests.

Alan Teixeira, Ian Mackintosh and Mark Byatt provide an overview of the topics discussed in the May board meeting, including classification and measurement of financial instruments, impairment, insurance contracts, investment entities, agenda consultation, leases and revenue recognition.

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

Michael Stewart, Martin Friedhoff, Patrick Le Flao and Liz Figgie give an overview of the issues discussed in the May 2012 IFRS Interpretations Committee meeting, including IAS 39 Financial Instruments: Recognition and Measurement—Accounting for different aspects of restructuring Greek Government Bonds, IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies and IAS 32 Financial Instruments: Presentation—Put options written over non-controlling interests.

Andrea Pryde, Technical Principal, and Patrick Finnegan, IASB member, report on developments on the insurance contracts project during the IASB and FASB meeting in April 2012.

Alan Teixeira, Stephen Cooper and Mark Byatt provide an overview of the topics discussed in the April board meeting, including financial instruments and insurance contracts.