IASB meeting podcast archive

This is the archive for the IASB meeting podcasts. From here you can download historical recordings.

The tables below contains past IASB podcast recordings: the Date column links to the associated meeting page; Topics covered gives a brief overview of the podcast content; and the Link column provides the direct download links.

2017

Date	Topics covered	Listen
April 2017	Sue provides an update on the Board’s most recent discussions on its Rate-regulated Activities project. Hans summarises the Board’s discussions on the definition of a business and the proposed screening test. Also discussed are some of the implementation issues that have been referred to the Board by the IFRS Interpretations Committee and two education sessions. One was on the planned implementation support for IFRS 17, the other was an update by staff of the US standard-setter, FASB, on their Financial Performance Reporting project, which has parallels to the Board’s Primary Financial Statements project.
March 2017	Wider corporate reporting: Hans explains that the Board discussed the possibility of undertaking some work in this area that may entail updating the Practice Statement on Management Commentary; Primary Financial Statements: Hans outlines the call from investors for more line items and subtotals, and gives an overview of the scope of this project; and Financial Instruments with Characteristics of Equity: Sue explains what the Gamma approach is and that the Board expects to publish a Discussion Paper later this year.
February 2017	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. [Click here to read the news article.]
January 2017	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. [Click here to read our feature.]

Please use the links below to navigate through the archive and find older episodes of the podcast.

• 2016

Date	Topics covered	Listen
December 2016	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.
November 2016	This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.
October 2016	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.
September 2016	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.
July 2016	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 measurment basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.
June 2016	Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.
May 2016	Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.
April 2016	Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.
March 2016	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.
February 2016	Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.
January 2016	Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.

• 2015

 

Date	Description	Link
December 2015	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
November 2015	Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.
October 2015	Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business
September 2015	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
July 2015	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
June 2015	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
April 2015	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
March 2015	Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts
February 2015	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
January 2015	Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme

 

• 2014

 

Date	Description	Link
December 2014	Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, various IFRS Interpretations Committee issues
November 2014	Insurance Contracts, Disclosure Initiative, Conceptual Framework, Emission Trading Schemes
October 2014	Research Project, Disclosure Initiative, Leases, Conceptual Framework, Insurance Contracts
September 2014	Disclosure Initiative, Insurance Contracts, Conceptual Framework (Materiality, Long-term Investing, Equity and liabilities), Post-implementation Review IFRS 3: Business Combinations
July 2014	Insurance Contracts, Disclosure Initiative, Leases, Conceptual Framework
June 2014	Leases, Conceptual Framework, Insurance Contracts
May 2014	Conceptual Framework, Leases, Insurance Contracts, Equity Method of Accounting, Equity Method: Share of Other Net Asset Changes
April 2014	Conceptual Framework, Leases, Disclosure Initiative, Insurance Contracts, Research Programme
March 2014	Insurance Contracts, Conceptual Framework, Leases, Disclosure Initiative
February 2014	Fair Value Measurement: Unit of Account, Financial Instruments: Impairment, Financial Instruments: Classification and Measurement
January 2014	Financial Instruments : Classification & Measurement, Financial Instruments: Impairment, Insurance contracts, Leases, Agriculture: Bearer plants

 

• 2013

 

Date	Description	Link
January 2013	Disclosure Forum, Conceptual Framework, Insurance Contracts, Rate-regulated Activities, Financial Instruments: Hedge Accounting, Matters arising from the IFRS Interpretations Committee, Post-implementation review of IFRS 8 Operating Segments
February 2013	Insurance contracts; Conceptual Framework; Revenue Recognition; Rate Regulated Activities; Agriculture
March 2013	Agriculture: Bearer Biological Assets, IFRS for SMEs: Comprehensive Review 2012–2014, Conceptual Framework, Fair Value Measurement, Annual Improvements 2010–2012, Proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements, Revenue Recognition, Put options written on non-controlling-interests
April 2013	Comprehensive review of the IFRS for SMEs, Conceptual Framework, Financial Instruments: Hedge Accounting, Post-implementation review of IFRS 8 Operating Segments
May 2013	Comprehensive review of the IFRS for SMEs; IFRS 3 Business Combinations: mandatory purchases of non-controlling interests; IAS 39 Financial Instruments: Recognition and Measurement: novation of derivatives and continuation of hedge accounting; Conceptual Framework; Accounting for macro hedging; Revenue Recognition; Financial Instruments: classification and measurement
June 2013	Financial Instruments: Classification and Measurement; Comprehensive review of the IFRS for SMEs; Annual Improvements to IFRSs 2011-2013 Cycle; and Annual Improvements to IFRSs 2010-2012 Cycle.
July 2013	Revenue Recognition, Financial Instruments: Classification and Measurement, Financial Instruments: Impairment, Post-implementation Reviews, Accounting for Macro Hedging
September 2013	Financial Instruments: classification and Measurement, Financial Instruments : Impairment, Revenue Recognition, IAS 1 Presentation of Financial Statements amendments
October 2013	Impairment, Hedge Accounting, Revenue Recognition and Disclosure Initiative
November 2013	Revenue Recognition, Hedge Accounting, Impairment, Classification and Measurement, Leases, Rate Regulated Activities
December 2013	Equity Method: Share of Other Net Assets Changes (proposed amendment to IAS 28), Financial Instruments: Impairment, Financial Instruments: Classification and Measurement, Fair Value Measurement: Unit of Account

 

• 2012

 

Date	Description	Link
January 2012	IFRS 9 Impairment, Classification and measurement, Macro hedge accounting, Insurance contracts, agenda consultation and effective dates
February 2012	Impairment of financial assets, Insurance contracts, Classification and measurement of financial instruments, Leases
March 2012	Insurance, macro hedge accounting, post-implementation reviews, effective dates and review of efficiency and effectiveness of the IFRS Interpretations Committee
April 2012	Financial instruments and insurance contracts
May 2012	Classification and measurement of financial instruments, impairment, insurance contracts, investment entities, agenda consultation, leases and revenue recognition
June 2012	Leases, classification and measurement of financial instruments, insurance, investment entities, reviews of IFRS 8: Operating Segments and IFRS for SMEs
July 2012	Classification and measurement of financial instruments, impairment, insurance contracts, investment entities, leases and revenue recognition
September 2012	Leases, insurance contracts, accounting for macro hedges, classification and measurement of financial instruments, impairment, revenue recognition, investment entities, rate regulated activities, bearer biological assets and the conceptual framework.
October 2012	The topics covered in the October 2012 Board meeting podcast include insurance contracts, accounting for macro hedges, impairment, revenue recognition and IAS 8.
November 2012	Financial Instruments: Impairment, Revenue recognition, Conceptual framework, Insurance contracts, Offsetting Disclosures—Amendments to IFRS 7 (Update), Due process documents and Enhanced Disclosure Task Force Report
December 2012	Conceptual Framework; Financial Instruments: Impairment; Revenue Recognition; Insurance Contracts; Bearer biological assets; Rate-regulated activities

 

• 2011

 

Date	Description	Link
January 2011	Revenue recognition, Leases, comment letter database, Post-employment benefits, Insurance.
1 and 2 February 2011	Revenue recognition, cross-cutting issues, Insurance, Leases, Post-employment benefits
February 2011	Cross-cutting issues, Insurance contracts, Revenue Recognition, Leases, Post-employment Benefits and Financial Instruments: Impairment
1 and 2 March 2011	Revenue recognition, Insurance, Leases, Financial Statement Presentation, Effective dates consultation, coming events
March 2011	Insurance, Leases, Revenue recognition, future activities
21-23 March 2011	Insurance, Leases, Revenue recognition, future activities
April 2011	Insurance, Leases, Revenue recognition, Hedge accounting, Impairment, future activities
27 April, 11 and 12 May	Insurance, Hedge accounting, education sessions on Leases and Revenue recognition
May 2011	Insurance, Leases, Revenue recognition, Financial instruments, future activities
31 May - 2 June	Insurance, Leases, Hedge accounting and Offsetting
June 2011	Insurance, Leases, Impairment, Revenue recognition and Offsetting
July 2011	Lease accounting, Impairment, Effective dates (IFRS 9 and revenue recognition), Agenda Consultation and other matters (hedge accounting, insurance, disclosure)
28 July 2011	Effective date of IFRS 9, Hedge accounting, eg risk components and disclosures
September 2011	Financial instruments, Leases and Insurance
October 2011	Financial instruments, Revenue recognition, Leases and Insurance
November 2011	IFRS 9, Insurance, Leases, Macro hedge accounting, Offsetting, Annual improvements
December 2011	IFRS 9 Impairment, Classification and measurement, Leases, Insurance contracts.

 

• 2010

 

Date	Description	Link
January 2010	Financial Instruments, Financial Statement Presentation, Insurance Contracts and Leases.
February 2010	Financial Instruments, Liabilities / Equity and Disclosure / Presentation.
March 2010	IAS 37 – Liabilities; Derecognition, Consolidation and Insurance projects.
April 2010	Insurance, Financial Statement Presentation, Leases, Financial Instruments – Liabilities and Consolidation.
May 2010	Insurance, Leases, Consolidation, and short reviews of Management Commentary, Revenue Recognition and Emissions Trading Schemes.
June 2010	Balance sheet – offsetting, Insurance, Leases and Liabilities.
July 2010	Insurance, Leases, Rate-regulated activity, Financial Instruments, Impairment and Income taxes.
September 2010	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
October 2010	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
November 2010	Technical plan, Emissions trading schemes, Impairment, Post-employment benefits
1 and 3 December 2010	Financial instruments: impairment, and Income taxes
8 December 2010	Financial instruments: impairment