The IFRS Foundation podcast

Lease Accounting, Impairment, effective dates (IFRS 9 and Revenue Recognition), Agenda Consultation and other matters (Hedge Accounting, Insurance, Disclosure)

Ian Mackintosh, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the July 2011 board meeting, including Lease accounting, Impairment, Effective dates (IFRS 9 and revenue recognition), Agenda Consultation and other matters (hedge accounting, insurance, disclosure).

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2011 IFRS Interpretations Committee meeting, including consideration of when to recognise a liability (and associated charge) for levies (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), determining when the purchase of an investment property is a business combination (IFRS 3 Business Combinations and IAS 40 Investment Property), consideration of how to account for the acquisition of an interest in a joint operation where that joint operation carries on a business (IFRS 11 Joint Arrangements) and a discussion of concerns relating to the aggregation of operating segments and the identification of the Chief Operating Decision Maker in the context of segment disclosures (IFRS 8 Operating Segments).

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2011 IFRS Interpretations Committee meeting, including consideration of when to recognise a liability (and associated charge) for levies (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), determining when the purchase of an investment property is a business combination (IFRS 3 Business Combinations and IAS 40 Investment Property), consideration of how to account for the acquisition of an interest in a joint operation where that joint operation carries on a business (IFRS 11 Joint Arrangements) and a discussion of concerns relating to the aggregation of operating segments and the identification of the Chief Operating Decision Maker in the context of segment disclosures (IFRS 8 Operating Segments).

Stephen Cooper, Alan Teixeira and Sonja Horn provide an overview of the topics discussed during the June 2011 Board meeting, including Insurance, Leases, Impairment, Revenue recognition and Offsetting.

Warren McGregor, IASB member, provides an overview of the insurance sessions and the decisions reached during those sessions at the joint June Board meeting.

Insurance, Leases, Impairment, Revenue Recognition, and Offsetting

Ian Mackintosh and Alan Teixeira and Sonja Horn provide an overview of the topics discussed during the 31 May to 2 June 2011 Board meeting, including Leases, Insuranc contracts, Hedge accounting and Offsetting.

Insurance, Hedge Accounting, education sessions on Leases and Revenue Recognition

Warren McGregor, IASB member, summarises tentative decisions reached and discussions held since the March joint Board meeting. He provides background information to the issues, which includes feedback received from the recent Insurance Working Group meetings.