The IFRS Foundation podcast

Revenue Recognition, cross-cutting issues, Insurance, Leases, and Post-employment Benefits

Revenue Recognition, Leases, comment letter database, Post-employment Benefits, and Insurance

Robert Garnett and Michael Stewart give an overview of the issues discussed during the January 2011 IFRS Interpretations Committee meeting, including accounting for production phase stripping costs in the mining industry, put options written over non-controlling interests, current/non current classification of debt (rollover agreements), and contingent pricing of property, plant and equipment and intangible assets.

Jan Engstrom, Stephen Cooper and Robert Bruce provide an overview of the topics discussed during the 1 and 3 December 2010 Board meeting, including Financial instruments: impairment, and Income taxes

Financial Instruments: Impairment and Income Taxes

Alan Teixeira, Wei-Guo Zhang and Robert Bruce provide an overview of the topics discussed during the November 2010 board meeting, including Technical plan, Emissions trading schemes, Impairment, Post-employment benefits

Technical plan, Emissions Trading Schemes, Impairment, and Post-employment Benefits

Topics covered include put options written over non-controlling interests, current/non-current classification of debt, the Illustrative example 1 in IAS 41 relating to the issue of presentation of revenue, and vesting and non-vesting conditions.

Robert Garnett and Michael Stewart give an overview of the issues discussed at the November 2010 IFRS Interpretations Committee meeting, including put options written over non-controlling interests, current/non-current classification of debt, the Illustrative example 1 in IAS 41 relating to the issue of presentation of revenue, and vesting and non-vesting conditions.

Annual Improvements, Fair Value Measurement, Financial instruments: Amortised Cost and Impairment, Financial instruments: Hedge Accounting, Financial Statement Presentation, Financial Instruments with Characteristics of Equity, Leases, and Post-employment Benefits