The IFRS Foundation podcast14 Maalis 2012

IFRIC podcast March 2012

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.

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