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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

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

IASB Podcast

8/31/2015
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Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements.

Duration:00:17:26

IFRIC Podcast

6/30/2015
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Michael Stewart, Jawaid Dossani, Denise Durant and Akemi Miura give an overview of some of the issues discussed at the July 2015 IFRS Interpretations Committee meeting, including IAS 23 Borrowing Costs—Borrowing costs on completed qualifying assets, IFRS 2 Share-based Payment—Clarification and measurement of share-based payment transactions and IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Should an entity assume continuation of a...

Duration:00:18:57

IASB Podcast

6/30/2015
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Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation.

Duration:00:10:18

IASB Podcast

5/31/2015
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Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets.

Duration:00:21:39

IASB Podcast

3/31/2015
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Revenue Recognition, Disclosure Initiative, Research project on high inflation, Draft interpretation that the Interpretations Committee is going to issue relating to accounting for uncertainties in income taxes.

Duration:00:18:22

IFRIC Podcast

2/28/2015
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Michael Stewart, Hannah King, Jooeun Chung and Takashi Yamagami give an overview of some of the issues discussed at the March 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates—Draft Interpretation Foreign Currency Transactions and Advance Consideration: What is the date of the transaction for the purpose of identifying the applicable exchange rate?, IAS 12 Income Taxes—Exposure Draft Recognition of deferred tax assets for...

Duration:00:16:11

IASB Podcast

2/28/2015
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Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts.

Duration:00:16:25

IASB Podcast

1/31/2015
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Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations, Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging.

Duration:00:24:34

IFRIC Podcast

12/31/2014
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Michael Stewart, Hannah King, Shandhir Lachman and Denise Durant give an overview of some of the issues discussed at the January 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates–Transactions denominated in a foreign currency that involve a prepayment: Identifying the applicable exchange rate, IFRS 13 Fair Value Measurement–the fair value hierarchy when third-party consensus prices are used, and IAS 40 Investment property–Should an...

Duration:00:13:05

IASB Podcast

12/31/2014
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Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme.

Duration:00:17:30