The IFRS Foundation podcast

Michael Stewart and Gary Berchowitz give an overview of the issues discussed in the November 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets, Determining when to recognise a liability for levies, IAS 19 Employee Benefits, applying the definition of termination benefits, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements, Selection of amortisation method, IFRIC 15 Agreements for the Construction of Real Estate, clarification of the meaning of continuous transfer, IFRIC 12, Payments made by the operator in a service concession arrangement

Michael Stewart and Gary Berchowitz give an overview of the issues discussed in the November 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IAS 19 Employee Benefits—Applying the definition of termination benefits, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements—Selection of amortisation method, IFRIC 15 Agreements for the Construction of Real Estate—Clarification of the meaning of continuous transfer and IFRIC 12—Payments made by the operator in a service concession arrangement.

Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the October 2011 board meeting, including Financial instruments, Revenue recognition, Leases and Insurance.

Financial Instruments, Revenue Recognition, Leases, and Insurance

Financial Instruments, Leases, and Insurance

Wayne Upton and Michael Stewart give an overview of the issues discussed during the September 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets - Determining when to recognise a liability for levies, IAS 12 Income Tax - applying the rebuttable presumption to determine the manner of recovery of investment property, IFRS 10 Consolidated Financial Statements - transitional requirements, meaning of 'the date of initial application', IFRS 3 Business Combinations - definition of a business and IFRS 11 Joint Arrangements - acquisition of an interest in a joint operation.

Wayne Upton and Michael Stewart give an overview of the issues discussed during the September 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Determining when to recognise a liability for levies, IAS 12 Income Tax—Applying the rebuttable presumption to determine the manner of recovery of investment property, IFRS 10 Consolidated Financial Statements—Transitional requirements, meaning of 'the date of initial application', IFRS 3 Business Combinations—Definition of a business and IFRS 11 Joint Arrangements—Acquisition of an Interest in a Joint Operation.

Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the September 2011 board meeting, including Financial instruments, Leases and Insurance.

Stephen Cooper, Alan Teixeira and Sonja Lardeau provide an overview of the topics discussed in the 28 July 2011 board meeting, including Effective date of IFRS 9 and Hedge accounting, eg risk components and disclosures.

Effective date of IFRS 9, Hedge Accounting, eg risk components and disclosures