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International Accounting Standards Board: Developments in IFRS Standards

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The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.
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Location:

United States

Description:

The International Accounting Standards Board (Board) is responsible for the development of IFRS Standards, required in more than 140 jurisdictions. The development of IFRS Standards is subject to rigorous public consultation and engagement with stakeholders around the world. This podcast is for interested parties to keep up to date on the work of the Board and developments in financial reporting.

Language:

English


Episodes

IASB podcast

10/29/2018
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Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, possible amendments to the IASB's Practice Statement on making materiality judgements in relation to accounting policy disclosures, potential work on IAS 12 and the income tax Standard, which has come to the Board...

Duration:00:11:41

IFRS 17 podcast

10/26/2018
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IASB member Darrel Scott and technical staff member Roberta Ravelli report on the discussion at the October 2018 meeting of the Board regarding IFRS 17 Insurance Contracts.

Duration:00:10:57

IASB podcast

9/28/2018
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Chair of the International Accounting Standards Board Hans Hoogervorst and Vice-Chair Sue Lloyd join the IFRS Foundation’s Education Director Matt Tilling for the September podcast to discuss the Board meeting and other developments that have taken place this month. Topics include Primary Financial Statements, Dynamic Risk Management, the upcoming World Standard-setters Conference, the IFRS Trustees' meeting and the IFRS Advisory Council meeting.

Duration:00:19:19

TRG for IFRS 17 podcast

9/25/2018
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The Transition Resource Group for IFRS 17 Insurance Contracts (TRG) held a meeting on 26–27 September 2018 at the London office of the IFRS Foundation. This podcast summarises the discussion.

Duration:00:10:05

IASB Podcast

1/31/2017
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Feedback on the recent consultation on proposed changes to the definition of a business (IFRS 3); the Board’s discussions on how to account for rate-regulated activities; the comment period for the forthcoming proposed narrow-scope amendment to IFRS 9 regarding contracts with symmetric prepayment options; and the February ‘sweep issues discussion’ on the new insurance contracts Standard, following an external review of the draft Standard to ensure the wording is clear.

Duration:00:16:12

IASB Podcast

12/31/2016
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Among the topics discussed are the upcoming insurance contracts Standard, the planned Post-Implementation Review of IFRS 13 (the fair value Standard), and the Board’s planned narrow-scope amendment to IFRS 9, the financial instruments Standard.

Duration:00:09:53

IASB Podcast

12/14/2016
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This summary covers Financial Instruments with Characteristics of Equity, Implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.

Duration:00:12:24

IASB Podcast

11/16/2016
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This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.

Duration:00:17:09

IASB Update

10/19/2016
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This summary covers the 2015 Agenda Consultation, IFRS for SMEs, the Disclosure Initiative: Principles of Disclosure, the Disclosure Initiative: Materiality, the Conceptual Framework and Financial Instruments with Characteristics of Equity.

Duration:00:14:02

IASB Update

9/22/2016
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This summary covers the Conceptual Framework, Financial Instruments with Characteristics of Equity, the Draft Interpretation of IFRS 9 and IAS 28: Long-term interests and the 2015 Agenda Consultation.

Duration:00:14:30

IASB Podcast

7/19/2016
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This summary covers Amendments to IFRS 4—Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts; Conceptual Framework—Definition of an asset, recognition and factors to consider when selecting a measurement basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.

Duration:00:12:35

IASB Podcast

6/22/2016
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This summary covers Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.

Duration:00:12:36

IASB Podcast

5/19/2016
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This summary covers Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.

Duration:00:15:56

IASB Podcast

4/21/2016
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This summary covers Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initiative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.

Duration:00:16:31

IASB Podcast

3/16/2016
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This summary covers Conceptual Framework, Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, IFRS 3 Business Combinations—Definition of a business, Goodwill and Impairment, 2015 Agenda Consultation.

Duration:00:09:46

IASB Podcast

2/17/2016
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This summary covers Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.

Duration:00:11:15

IASB Podcast

1/20/2016
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This summary covers Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.

Duration:00:10:24

IASB Podcast

11/30/2015
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Revenue from Contracts with Customers, Research Programme, Disclosure Initiative, IFRS Implementation Issues, Definition of a business, Discount rates research, Effective date of amendments to IFRS 10 and IAS 28.

Duration:00:14:17

IFRIC Podcast

10/31/2015
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Michael Stewart, Jawaid Dossani, April Pitman and Bernadette Whittick give an overview of some of the issues discussed at the November 2015 IFRS Interpretations Committee meeting, including IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Variable payments for asset purchases, IAS 2 Inventories—Prepayments in long-term supply contracts and IAS 32 Financial Instruments: Presentation—Offsetting and cash pooling.

Duration:00:13:44

IASB Podcast

10/31/2015
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Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.

Duration:00:10:55