The IFRS Foundation podcast

Introduction to amendments to IFRS 7 Financial Instruments: Disclosures.

Emissions Trading Schemes, Fair Value Option for Financial Liabilities, Financial Instruments: Hedge Accounting, Financial Instruments: Impairment, Financial Instruments with Characteristics of Equity, Liabilities, and Rate-regulated Activities

Topics covered include developments on vesting and non-vesting conditions of share-based payments, statutory employee profit sharing arrangements, put options written over non-controlling interests and identifying key management personnel.

Robert Garnett and Michael Stewart give an overview of the issues discussed at the September 2010 IFRS Interpretations Committee meeting, including developments on vesting and non-vesting conditions of share-based payments, statutory employee profit sharing arrangements, put options written over non-controlling interests and identifying key management personnel.

The IASB and FASB present a podcast introducing the staff draft on Financial Statement Presentation.

Staff of the IASB and the FASB have posted a podcast to introduce the proposed measurement uncertainty analysis disclosure

Alan Teixeira and Steve Cooper provide an overview of the topics discussed during the July 2010 board meeting, including Insurance, Leases, Rate-regulated activity, Financial Instruments, Impairment and Income taxes.

Insurance, Leases, Rate-regulated Activity, Financial Instruments, Impairment, and Income Taxes

Topics covered include accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward, accounting for statutory profit sharing arrangements.

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2010 IFRS Interpretations Committee meeting including accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward—Accounting for statutory profit sharing arrangements.