Podcasts

UpdatesPodcast summariesProject podcast archive

Podcast summaries

IASB meeting podcast archive
IFRS Interpretations Committee podcast archive
Project podcast archive

Project podcast archive

This is the archive for the projects podcast. From here you can download historical recordings.

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

•Conceptual Framework

•Derecognition

• Fair Value Measurement

• Financial Instruments — Impairment

• Financial Instruments — Asset and Liability Offsetting

• Financial Statement Presentation

• Hedge Accounting

• Insurance Contracts

• Leases

• Post-employment Benefits

• Revenue Recognition

Subscribe to our podcasts via

RSS
iTunes

Additional Information

View the Work plan for IFRSs

Contact us

Please send us your feedback on this service:

communications@ifrs.org

Date	Description	Link
November 2013	Podcast on the treatment of profit or loss and other comprehensive income in the IASB's Conceptual Framework project.
April 2013	Podcast on the April 2013 Board meeting.
March 2013	Podcast on the March 2013 Board meeting.
February 2013	Podcast on the February 2013 Board meeting.
January 2013	Podcast on the January 2013 Board meeting.
December 2012	Podcast on the December 2012 Board meeting.
September 2010	Introduction to the first phase of the joint project to develop an improved conceptual framework for IFRSs and US GAAP.

Date	Description	Link
September 2010	Introduction to amendments to IFRS 7 Financial Instruments: Disclosures.

Date	Description	Link
July 2010	IASB and the FASB joint podcast to introduce the proposed measurement uncertainty disclosure.

Date	Description	Link
April 2010	Financial Instruments: Amortised Cost and Impairment. Click here for the accompanying explanation and example.

Date	Description	Link
January 2011	Introducing the Exposure Draft Offsetting Financial Assets and Financial Liabilities
December 2011	IASB clarified its requirements for offsetting financial instruments by issuing Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32).	Slides only

Date	Description	Link
January 2011	IASB member Stephen Cooper discusses the Hedge Accounting proposals with Dennis Jullens from UBS Valuation & Accounting Research
December 2010	Exposure Draft Hedge Accounting
July 2010	Overview of hedge accounting phase of the IAS 39 replacement project
July 2010	Eligibility of derivatives as hedged items
July 2010	Eligibility of net positions as hedged items

Date	Description	Link
February 2016	Darrel Scott, IASB member, and Andrea Pryde, IASB staff, discuss the start of the balloting process for the final Standard on insurance contracts and the next steps in the project.
November 2015	Darrel Scott, IASB member, and Yulia Feygina, IASB staff, discussthe reasons behind the proposals made in the Exposure Draft and the proposals themselves, including the overlay approach and the temporary exemption from applying IFRS 9 (the deferral approach).
September 2015	Darrel Scott, IASB member, and Andrea Pryde, IASB staff, discuss the deliberations at the September 2015 IASB meeting. This includes discussions on the different effective dates of IFRS 9 Financial Instruments and the new insurance contracts Standard, the consequences of the variable fee approach when an entity uses derivatives to mitigate risks, and the use of other comprehensive income to disaggregate changes arising from changes in market variables in the statement of comprehensive income.
July 2015	Sue Lloyd, IASB member, and Yulia Feygina, IASB staff, discuss the deliberations at the July 2015 IASB meeting on the possible accounting consequences that could arise from the application of IFRS 9 Financial Instruments prior to the application of the new insurance contracts Standard.
January 2015	Sue LLoyd, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the January 2015 IASB meeting. Those decisions address initial application of the new insurance contracts Standard after implementation of IFRS 9 Financial Instruments.
October 2014	Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the tentative decisions from the October 2014 IASB meeting. Those decisions address transition requirements for contracts with no participating features.
July 2014	Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting.
June 2014	Darrel Scott, IASB member, and Andrea Pryde, IASB staff, summarise the preliminary discussion on contracts with participating features as well as tentative decisions from the July 2014 IASB meeting.
May 2014	Update on progress in the Insurance Contracts project (19)
April 2014	Update on progress in the Insurance Contracts project (18)
March 2014	Update on progress in the Insurance Contracts project (17)
December 2012	Update on progress in the Insurance Contracts project (16)
October 2012	Update on progress in the Insurance Contracts project (15)
September 2012	Update on progress in the Insurance Contracts project (14)
June 2012	Update on progress in the Insurance Contracts project (13)
May 2012	Update on progress in the Insurance Contracts project (12)
April 2012	Update on progress in the Insurance Contracts project (11)
March 2012	Update on progress in the Insurance Contracts project (10)
February/March 2012	Update on progress in the Insurance Contracts project (10)
December 2011	Update on progress in the Insurance Contracts project (9)
November 2011	Update on progress in the Insurance Contracts project (8)
October 2011	Update on progress in the Insurance Contracts project (7)
June 2011	Update on progress in the Insurance Contracts project (6)
May 2011	Update on progress in the Insurance Contracts project (5)
April 2011	Update on progress in the Insurance Contracts project (4)
March 2011	Update on progress in the Insurance Contracts project (3)
February 2011	Update on progress in the Insurance Contracts project (2)
January 2011	Update on progress in the Insurance Contracts project (1)
October 2010	On reinsurance specific aspects of the recently published exposure draft Insurance Contracts.
August 2010	Introducing the exposure draft on improvements to the accounting for insurance contracts.

Date	Description	Link
January 2016	Introducing IFRS 16 Leases (accompanying slides)
August 2014	Leases project update (accompanying slides)
May 2013	Leases project update (accompanying slides)
July 2010	Lessor accounting
July 2010	Lessee accounting
July 2010	Overview of proposed approach
April 2010	Q&A on the Leases project, addressing frequently asked questions on the proposed Lease accounting model.

Date	Description	Link
November 2011	Introducing the revised exposure draft Revenue from Contracts with Customers
December 2011	Introducing the revised exposure draft Revenue from Contracts with Customers