Global Standards for the world economy

Wednesday 23 August 2017

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Updates

Podcast summaries


We provide summaries of Board meetings, project updates and other useful information in the form of concise audio recordings—Podcasts. Podcasts are designed for desktop or mobile listening, and are intended to provide a high-level overview of the topics being discussed.

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Recent Podcasts

 

The table below contains the 10 most recent recordings: the Date column links to the associated meeting page (where applicable); Meeting type directs you to the complete archive for each podcast type; Topics covered gives a brief overview of the podcast content; and the Link column provides the direct download links. The full archives can also be accessed using the navigation links on the left of this page.

 

Date Type Topics covered Link
April 2017 IASB meeting 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 IASB meeting 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 IASB meeting 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.
January 2017 IASB meeting 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.]
December 2016 IASB meeting 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 IASB meeting 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 IASB meeting 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 IASB meeting 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 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, focussing on the following projects: 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 IASB meeting Listen to the summary of the IASB's monthly Board meeting update, focussing on the following projects: Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters. 

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