The IFRS Foundation podcast8 Jul 2011

IFRIC podcast July 2011

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).

Denne episoden er hentet fra en åpen RSS-feed og er ikke publisert av Podme. Den kan derfor inneholde annonser.

Episoder(331)

Test podcast for LTS

testing

8 Sep 0s

IFRS for SMEs Accounting Standard podcast August 2026

Technical staff member Helen Lloyd and director Michelle Sansom discuss the IASB's proposed targeted amendment to the third edition of the IFRS for SMEs Accounting Standard, including why it is being ...

17 Aug 0s

IASB podcast July 2026

IASB Vice-Chair Linda Mezon-Hutter and IASB member Zach Gast discuss highlights from the July 2026 IASB meeting.

28 Jul 0s

ISSB podcast July 2026

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss the latest on using both ISSB Standards and European Sustainability Reporting Standards (ESRS), the likely benefits of the ISSB's forthcoming...

28 Jul 0s

IFRIC podcast Q2 2026

IFRS Interpretations Committee Chair Bruce Mackenzie and member Claire Dusser discuss two IFRS 18 tentative agenda decisions from the June 2026 Committee meeting.

7 Jul 0s

ISSB podcast June 2026

ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd share key takeaways from recent engagements and the ISSB June board week.

30 Jun 0s

IASB podcast June 2026

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter discuss highlights from the June 2026 IASB meeting.

29 Jun 0s

ISSB Implementation Insights podcast Q2 2026

ISSB Vice Chair Sue Lloyd is joined by ISSB Technical Staff Greg Bartholomew and Sara Macferran. They discuss the latest resources available to support companies applying ISSB Standards, requirements ...

25 Jun 0s