International Accounting Standards Board: Developments in Financial Reporting
von International Accounting Standards Board
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Podcast-Beschreibung
The International Accounting Standards Board (IASB) is responsible for the development of International Financial Reporting Standards (IFRSs) used by more than 100 countries. The development of IFRSs is subject to rigorous public consultation and engagement with stakeholders around the world. This service provides a simple mechanism for interested parties to keep up to date on the work of the IASB and developments in financial reporting.
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1 |
Insurance project update April 2012 | Andrea Pryde, Technical Principal, and Patrick Finnegan, IASB member, report on developments on the insurance contracts project during the IASB and FASB meeting in April 2012. | 30.4.12 | Kostenlos | In iTunes ansehen |
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2 |
April 2012 IASB meeting summary | Alan Teixeira, Stephen Cooper and Mark Byatt provide an overview of the topics discussed in the March board meeting, including financial instruments and insurance contracts. | 30.4.12 | Kostenlos | In iTunes ansehen |
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3 |
March 2012 IFRS Interpretations Committee meeting summary | Michael Stewart, Gary Berchowitz and Denise Durant give an overview of the issues discussed in the March 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies, IFRIC 12 Service Concession Arrangements - How to account for contractual payments made by operator under service concession arrangement, IAS 1 Presentation of Financial Statements – Presentation of expense for non-income taxes, IAS 12 Income Taxes – Accounting for the tax effects of market value uplifts allowed by new tax legislation for tax depreciation purposes, IAS 16 Property, Plant and Equipment / IAS 38 Intangible Assets – Revenue-based depreciation and amortisation, IFRS 11 Joint Arrangements – Purchase of an interest in a joint operation that contains a business, IAS 7 Statement of Cash Flows – Cash flow classification. | 28.3.12 | Kostenlos | In iTunes ansehen |
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4 |
March 2012 IASB meeting summary | Alan Teixeira, Stephen Cooper and Sonja Lardeau provide an overview of the topics discussed in the March board meeting, including insurance contracts, macro hedge accounting, post-implementation reviews, effective dates and review of efficiency and effectiveness of the IFRS Interpretations Committee. | 27.3.12 | Kostenlos | In iTunes ansehen |
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5 |
Insurance project update March 2012 | Darrel Scott, IASB member, Andrea Pryde, Senior Technical Manager and Rachel Knubley, Technical Principal, report on developments on the insurance contracts project at the 19-23 March 2012 meeting. | 27.3.12 | Kostenlos | In iTunes ansehen |
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6 |
February 2012 IASB meeting summary | Stephen Cooper, Sue Lloyd and Mark Byatt provide an overview of the topics discussed in the February board meeting, including Impairment of financial assets, Insurance contracts, Classification and measurement of financial instruments and Leases. | 5.3.12 | Kostenlos | In iTunes ansehen |
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7 |
January 2012 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the January board meeting, including IFRS 9 Impairment, Classification and measurement, Macro hedge accounting, Insurance contracts, agenda consultation and effective dates. | 3.2.12 | Kostenlos | In iTunes ansehen |
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8 |
January 2012 IFRS Interpretations Committee meeting summary | Michael Stewart, Gary Berchowitz and Patrick Le Flao give an overview of the issues discussed in the January 2012 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies, IAS 28 Investments in Associates and Joint Ventures – accounting for associate’s changes in equity, IAS 32 Financial Instruments: Presentation – accounting for put options written over shares held by non-controlling interests, IAS 2 Inventories – long-term prepayments for inventory supply contracts and Annual Improvements – deliberation of comments received on exposure draft. | 25.1.12 | Kostenlos | In iTunes ansehen |
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9 |
Insurance project update December 2011 | Stephen Cooper, IASB member and Andrea Pryde, Senior Technical Manager, report on developments in the Insurance Project following the joint IASB/FASB meeting on 13-16 December 2011. | 19.12.11 | Kostenlos | In iTunes ansehen |
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10 |
December 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the December 2011 board meeting, including IFRS 9 Impairment, Classification and measurement, Leases and Insurance contracts. | 19.12.11 | Kostenlos | In iTunes ansehen |
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11 |
Insurance project update November 2011 | Patrick Finnegan, IASB member and Joanna Yeoh, Technical Manager, report on developments in the Insurance Project following the IASB meeting on 15 November 2011 and joint IASB/FASB meeting on 16 November 2011 | 22.11.11 | Kostenlos | In iTunes ansehen |
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12 |
Revenue recognition project update November 2011 | Podcast on the revised exposure draft Revenue from Contracts with Customers, published on 14 November 2011 | 15.11.11 | Kostenlos | In iTunes ansehen |
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13 |
Insurance project update October 2011 | Podcast recorded by Elke Koenig, IASB member and Andrea Pryde, Senior Technical Manager, reporting on developments in the Insurance Project following the joint IASB/FASB meeting on 19 and 20 October 2011. They provide also feedback received from the recent Insurance Working Group meeting. | 15.11.11 | Kostenlos | In iTunes ansehen |
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14 |
November 2011 IFRS Interpretations Committee meeting summary | Michael Stewart and Gary Berchowitz give an overview of the issues discussed in the November 2011 IFRS Interpretations Committee meeting, including IAS 37 Provisions, Contingent Liabilities and Contingent Assets – Determining when to recognise a liability for levies, IAS 19 Employee Benefits – applying the definition of termination benefits, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements – Selection of amortisation method, IFRIC 15 Agreements for the Construction of Real Estate – clarification of the meaning of continuous transfer, IFRIC 12 – Payments made by the operator in a service concession arrangement | 7.11.11 | Kostenlos | In iTunes ansehen |
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15 |
October 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the October 2011 board meeting, including Financial instruments, Revenue recognition, Leases and Insurance. | 27.10.11 | Kostenlos | In iTunes ansehen |
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16 |
28 July 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Sonja Lardeau provide an overview of the topics discussed in the 28 July 2011 board meeting, including Effective date of IFRS 9 and Hedge accounting, eg risk components and disclosures. | 3.8.11 | Kostenlos | In iTunes ansehen |
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17 |
July 2011 IASB meeting summary | Ian Mackintosh, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the July 2011 board meeting, including Lease accounting, Impairment, Effective dates (IFRS 9 and revenue recognition), Agenda Consultation and other matters (hedge accounting, insurance, disclosure). | 26.7.11 | Kostenlos | In iTunes ansehen |
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18 |
July 2011 IFRS Interpretations Committee meeting summary | Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2011 IFRS Interpretations Committee meeting, including consideration of when to recognise a liability (and associated charge) for levies (IAS 37 Provisions, Contingent Liabilities and Contingent Assets), determining when the purchase of an investment property is a business combination (IFRS 3 Business Combinations and IAS 40 Investment Property), consideration of how to account for the acquisition of an interest in a joint operation where that joint operation carries on a business (IFRS 11 Joint Arrangements) and a discussion of concerns relating to the aggregation of operating segments and the identification of the Chief Operating Decision Maker in the context of segment disclosures (IFRS 8 Operating Segments). | 13.7.11 | Kostenlos | In iTunes ansehen |
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19 |
June 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Sonja Horn provide an overview of the topics discussed during the June 2011 Board meeting, including Insurance, Leases, Impairment, Revenue recognition and Offsetting. | 20.6.11 | Kostenlos | In iTunes ansehen |
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20 |
Update on the Insurance Contracts project June 201 | Warren McGregor, IASB member, provides an overview of the insurance sessions and the decisions reached during those sessions at the joint June Board meeting. | 20.6.11 | Kostenlos | In iTunes ansehen |
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21 |
31 May to 2 June 2011 IASB meeting summary | Ian Mackintosh and Alan Teixeira and Sonja Horn provide an overview of the topics discussed during the 31 May to 2 June 2011 Board meeting, including Leases, Insuranc contracts, Hedge accounting and Offsetting. | 10.6.11 | Kostenlos | In iTunes ansehen |
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22 |
Update on the Insurance Contracts project May 2011 | Warren McGregor, IASB member, summarises tentative decisions reached and discussions held since the March joint Board meeting. He provides background information to the issues, which includes feedback received from the recent Insurance Working Group meetings. | 23.5.11 | Kostenlos | In iTunes ansehen |
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23 |
May 2011 IASB meeting summary | 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 | 20.5.11 | Kostenlos | In iTunes ansehen |
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24 |
27 April, 11 and 12 May 2011 IASB meeting summary | 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. | 16.5.11 | Kostenlos | In iTunes ansehen |
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25 |
May 2011 IFRS Interpretations Committee meeting summary | 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. | 10.5.11 | Kostenlos | In iTunes ansehen |
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26 |
Update on the Insurance Contracts project April 2011 | Stephen Cooper, IASB member, and Matthias Zeitler, IASB staff, discuss the boards’ tentative decision on the discount rate and how those decisions could be applied in the context of the so-called ‘top-down’ approach. | 19.4.11 | Kostenlos | In iTunes ansehen |
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27 |
April 2011 IASB meeting summary | 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. | 15.4.11 | Kostenlos | In iTunes ansehen |
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28 |
Interview with Sir David Tweedie and Leslie Seidman regarding the timeline for completing the convergence programme | Sir David Tweedie, Chairman of the IASB, and Leslie Seidman, Chairman of the FASB, review the achievements of the convergence programme so far, and the timeline for completing the remaining elements of the programme. | 14.4.11 | Kostenlos | In iTunes ansehen |
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29 |
21 to 23 March 2011 IASB meeting summary | 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 and future activities. | 29.3.11 | Kostenlos | In iTunes ansehen |
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30 |
March 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the March 2011 Board meeting, including Insurance, Leases, Revenue recognition and future activities. | 21.3.11 | Kostenlos | In iTunes ansehen |
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31 |
Update on the Insurance Contracts project March 2011 | Elke König, IASB member, provides an overview of the insurance sessions and the decisions reached at the joint March Board meeting. She also gives an outline for the next joint Board meeting as well as for the Insurance Working Group meeting. | 21.3.11 | Kostenlos | In iTunes ansehen |
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32 |
Mar 2011 IFRS Interpretations Committee meeting summary | Robert Garnett and Michael Stewart give an overview of the topics discussed during the March 2011 IFRS Interpretations Committee meeting, including accounting for production phase stripping costs in the mining industry, put options written over non-controlling interests, contingent pricing of PPE and intangible assets, and clarification of meaning of continuous transfer. | 14.3.11 | Kostenlos | In iTunes ansehen |
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33 |
1 and 2 March 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the 1 and 2 March 2011 Board meeting, including Revenue recognition, Insurance, Leases, Financial Statement Presentation, Effective dates consultation and coming events. | 3.3.11 | Kostenlos | In iTunes ansehen |
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34 |
Update on the Insurance Contracts project | Patrick Finnegan, IASB member, summarises the discussions at the joint February Board meeting and provides background information to the tentative decisions reached by the boards. He discusses the joint IASB and FASB project on Insurance Contracts with Warren McGregor, IASB member. | 22.2.11 | Kostenlos | In iTunes ansehen |
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35 |
February 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the February 2011 Board meeting, including Cross-cutting issues, Insurance contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment. | 21.2.11 | Kostenlos | In iTunes ansehen |
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36 |
Offsetting financial assets and financial liabilities exposure draft podcast | Stephen Cooper, Christian Kusi-Yeboah and Robert Bruce discuss the January 2011 Offsetting financial assets and financial liabilities exposure draft | 9.2.11 | Kostenlos | In iTunes ansehen |
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37 |
1 and 2 Feb 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the December 2010 Board meeting, including Revenue recognition, cross-cutting issues, Insurance, Leases and Post-employment benefits | 3.2.11 | Kostenlos | In iTunes ansehen |
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38 |
Insurance Contracts project update | Warren McGregor, IASB member, takes stock of the joint IASB/FASB project on Insurance Contracts. He summarises the discussions at the joint January Board meeting, considers the feedback received in the comment letters and provides an overview of the planned discussions in February. | 24.1.11 | Kostenlos | In iTunes ansehen |
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39 |
Jan 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the December 2010 Board meeting, including Revenue recognition, Leases, comment letter database, Post-employment benefits and Insurance | 24.1.11 | Kostenlos | In iTunes ansehen |
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40 |
IFRS 9: Financial Instruments (replacement of IAS 39): Hedge accounting | IASB member Stephen Cooper discusses the Hedge Accounting proposals with Dennis Jullens from UBS Valuation and Accounting Research. | 18.1.11 | Kostenlos | In iTunes ansehen |
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41 |
Jan 2011 IFRS Interpretations Committee meeting summary | Robert Garnett and Michael Stewart give an overview of the topics 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 PPE and intangible assets. | 7.1.11 | Kostenlos | In iTunes ansehen |
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42 |
Dec 2010 IASB meeting summary | Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the December 2010 Board meeting, including Post-employment benefits, Fair value measurement, Insurance contracts, Revenue recognition, Asset and liability offsetting, Consolidation, and Impairment. | 17.12.10 | Kostenlos | In iTunes ansehen |
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43 |
8 Dec 2010 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed during the 1 and 3 December 2010 Board meeting, including Financial instruments: impairment. | 10.12.10 | Kostenlos | In iTunes ansehen |
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44 |
IFRS 9: Financial Instruments (replacement of IAS 39): Hedge accounting | Staff discuss the exposure draft Hedge Accounting, published on 9 December 2010 | 9.12.10 | Kostenlos | In iTunes ansehen |
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45 |
1 and 3 Dec 2010 IASB meeting summary | 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 | 7.12.10 | Kostenlos | In iTunes ansehen |
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46 |
Nov 2010 IASB meeting summary | 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 | 24.11.10 | Kostenlos | In iTunes ansehen |
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47 |
Nov 2010 IFRS Interpretations Committee meeting summary | 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. | 12.11.10 | Kostenlos | In iTunes ansehen |
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48 |
Derecognition: Introduction to amendments to IFRS 7 Financial Instruments: Disclosures. | Introduction to amendments to IFRS 7 Financial Instruments: Disclosures. | 7.10.10 | Kostenlos | In iTunes ansehen |
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49 |
Sept 2010 IFRS Interpretations Committee meeting summary | 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. | 9.9.10 | Kostenlos | In iTunes ansehen |
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50 |
Financial Statement Presentation: Introduction to the staff draft on | The IASB and FASB present a podcast introducing the staff draft on Financial Statement Presentation. | 10.8.10 | Kostenlos | In iTunes ansehen |
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51 |
Fair Value measurement: IASB and FASB podcast | Staff of the IASB and the FASB have posted a podcast to introduce the proposed measurement uncertainty analysis disclosure | 29.7.10 | Kostenlos | In iTunes ansehen |
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52 |
July 2010 IASB meeting summary | 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. | 26.7.10 | Kostenlos | In iTunes ansehen |
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53 |
July 2010 IFRS Interpretations Committee meeting summary | 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. | 14.7.10 | Kostenlos | In iTunes ansehen |
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54 |
Leasing Model: podcast - number 3 | Lessor accounting | 12.7.10 | Kostenlos | In iTunes ansehen |
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55 |
Hedge accounting: models podcast number 3 | Eligibility of net positions as hedged items | 7.7.10 | Kostenlos | In iTunes ansehen |
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56 |
Hedge accounting model: podcast number 2 | Eligibility of derivatives as hedged items | 7.7.10 | Kostenlos | In iTunes ansehen |
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57 |
Leasing Model: podcast number 1 | Overview of proposed approach. | 7.7.10 | Kostenlos | In iTunes ansehen |
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58 |
Hedge accounting model: podcast number 1 | Overview of hedge accounting phase of the IAS 39 replacement project | 7.7.10 | Kostenlos | In iTunes ansehen |
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59 |
Leasing Model: podcast number 2 | Lessee accounting | 7.7.10 | Kostenlos | In iTunes ansehen |
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60 |
June 2010 IFRS Interpretations Committee meeting summary | Stephen Cooper, Alan Teixeira and Robert Bruce provide an overview of the topics discussed during the June 2010 Board meeting, including Balance sheet – offsetting, Insurance, Leases and Liabilities. | 18.6.10 | Kostenlos | In iTunes ansehen |
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61 |
May 2010 IFRS Interpretations Committee meeting summary | Robert Garnett and Michael Stewart give an overview of the topics discussed during the May 2010 IFRS Interpretations Committee meeting | 28.5.10 | Kostenlos | In iTunes ansehen |
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62 |
IFRS Interpretations Committee: An introduction | Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work | 28.5.10 | Kostenlos | In iTunes ansehen |
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63 |
May 2010 IASB meeting summary | Alan Teixeira, Stephen Cooper, Amaro Gomes and Robert Bruce provide an overview of the topics discussed during the May 2010 board meeting, including Insurance, Leases, Consolidation, and short reviews of Management Commentary, Revenue Recognition and Emission Trading Schemes | 21.5.10 | Kostenlos | In iTunes ansehen |
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64 |
The constitution: Introducing the enhancements to | Sir Bryan Nicholson, Trustee of the IASC Foundation, introducing the enhancements to the constitution following the conclusion of the second part of the 2008/9 Constitution review. | 10.5.10 | Kostenlos | In iTunes ansehen |
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65 |
Leases project staff update | Topics addressed include: scope of the project, lessee accounting, lessor accounting and transition | 30.4.10 | Kostenlos | In iTunes ansehen |
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66 |
Financial Instruments: Amortised Cost and Impairment - staff update on the exposure draft | Topics addressed include: Amortised Cost and Impairment | 30.4.10 | Kostenlos | In iTunes ansehen |
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67 |
April 2010 IASB meeting summary | Topics addressed include: Insurance, Financial Statement Presentation, Leases, Financial Instruments – Liabilities and Consolidation | 23.4.10 | Kostenlos | In iTunes ansehen |
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68 |
March 2010 IASB meeting summary | Topics addressed include: IAS 37 -Liabilities; Derecognition, Consolidation and Insurance projects | 25.3.10 | Kostenlos | In iTunes ansehen |
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69 |
February 2010 IASB meeting summary | Alan Teixeira and Steve Cooper provide an overview of the topics discussed during the February 2010 board meeting, including Financial Instruments, Liabilities/Equity and Presentation/Disclosures | 22.2.10 | Kostenlos | In iTunes ansehen |
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70 |
January 2010 IASB meeting summary | A short summary of the main topics and projects discussed during the January Board meeting; the meeting included three days of joint discussions with the US FASB. (Approximately 20 minutes). | 26.1.10 | Kostenlos | In iTunes ansehen |
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71 |
December 2009 IASB meeting summary | Steve Cooper, member of the IASB, and Alan Teixeira, Director of Technical Activities, discuss recent developments in financial reporting and provide their perspectives on the topics discussed during the December 2009 IASB Board meeting. | 21.12.09 | Kostenlos | In iTunes ansehen |
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72 |
November 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the October 2011 board meeting, including IFRS 9, Insurance, Leases, Macro hedge accounting, Offsetting and Annual improvements. | Kostenlos | In iTunes ansehen | |
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73 |
September 2011 IASB meeting summary | Stephen Cooper, Alan Teixeira and Mark Byatt provide an overview of the topics discussed in the September 2011 board meeting, including Financial instruments, Leases and Insurance. | Kostenlos | In iTunes ansehen |
| Insgesamt: 73 Folgen |
