The IFRS Foundation podcast

Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the May 2011 Board meeting, including Insurance, Leases, Revenue recognition, Financial Instruments and future activities

Insurance, Leases, Revenue Recognition, Financial Instruments, and future activities

Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 27 April, 11 and 12 May 2011 Board meeting, Insurance, Hedge accounting, education sessions on Leases and Revenue recognition.

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

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2011 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits, Defined contribution plans with vesting conditions, IAS 7 Statement of Cash Flows, classification of interest paid that is capitalised as part of the cost of an asset, IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market, Waste Electrical and Electronic Equipment, use of IFRIC 6 by analogy.

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2011 IFRS Interpretations Committee meeting, including IAS 19 Employee Benefits—Defined contribution plans with vesting conditions, IAS 7 Statement of Cash Flows—Classification of interest paid that is capitalised as part of the cost of an asset, IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment—Use of IFRIC 6 by analogy.

Stephen Cooper, IASB member, and Matthias Zeitler, IASB staff, discuss the board's tentative decision on the discount rate and how those decisions could be applied in the context of the so-called 'top-down' approach.

Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 21 to 23 March 2011 Board meeting, including Insurance, Leases, Revenue recognition, Hedge accounting, Impairment and future activities.

Insurance, Leases, Revenue Recognition, Hedge Accounting, Impairment, and future activities