17. IFRS 9 general hedge accounting model - High level summary.
The podcast provides a brief status update on the IASB's IFRS 9 Financial Instruments project and high-level summary of the key changes introduced by the new general hedge accounting model.
15 Nov 2013
15. IASB's draft IFRS on general hedge accounting
Andrew Spooner, lead global IFRS financial instruments partner, and Kush Patel, director in the UK IFRS Centre of Excellence, discuss the changes introduced in this draft and how they compare to the previous exposure draft as well as provide insight into the likely effect they will have in practice.
10 Sep 2012
14. Leases Project - Randall Sogoloff provides an update
Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, provides an update on the leases project.
2 May 2012
5. Deloitte IFRS Podcast on IFRS 10 Consolidation
Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, discusses the IASB's standard on Consolidation with Robert Bruce. They discuss the key changes that are proposed and provide insights into the likely effect they will have in practice.
12 May 2011
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7. Deloitte IFRS Podcast on IFRS 13 Fair Value Measurement
Andrew Spooner, Lead IFRS Partner on Financial Instruments, discusses the new IASB's standard on Fair Value Measurement with Robert Bruce. They discuss the key changes to the fair value requirements in IFRS and provide insights into the likely effect they will have in practice.
12 May 2011
23. Robert Bruce hosts an interview on the finalised IFRS 9 Financial Instruments which incorporates a new expected loss impairment model and amends classification and measurement for financial assets.
In this interview, Robert speaks with Andrew Spooner, Lead IFRS Financial Instruments Partner, and Kush Patel, Director in the UK IFRS Centre of Excellence. They discuss the key components of IFRS 9 with comparisons to the standard it replaces, IAS 39 Financial Instruments: Recognition and Measurement.
24 Jul 2014
22. Robert Bruce hosts an interview on the impact of the finalised IFRS 9 Financial Instruments on the banking industry.
In this interview, Robert speaks with Andrew Spooner, Lead IFRS Financial Instruments Partner, Mark Rhys Global IFRS for Banking Co-Leader and Tom Millar, Global IFRS Banking Survey Leader. They discuss the impact of the new expected loss model and amendments to the classification and measurement requirements for financial assets. They also share insights from Deloitte's Fourth Global IFRS Banking Survey, Ready to Land.
24 Jul 2014
21. Robert Bruce hosts an interview on some of the issues and challenges that entities may encounter when applying the IASB's new standard, IFRS 15 Revenue with Contracts from Customers.
In this interview, Robert speaks with Phil Barden, a Partner in the Deloitte UK IFRS Centre of Excellence, and Amy Haworth, a Senior Manager in the Deloitte UK IFRS Centre of Excellence. They discuss in greater detail the core principles underpinning the IFRS 15 framework, and potential issues that certain IFRS reporters may encounter when implementing this standard. They additionally discuss certain guidance that IFRS 15 introduces of which IFRS reporters will need to be aware, such as disclosures, contract modifications and customer options to purchase additional goods and services, and transition options.
23 Jun 2014
20. Robert Bruce hosts a video interview on the release of the IASB's new standard, IFRS 15 Revenue from Contracts with Customers.
In this interview, Robert speaks with Phil Barden, Leader of Deloitte Expert Advisory Panel on Revenue Recognition, Panos Kakoullis, Head of Audit of Deloitte UK, William Touche, a Senior Partner of Deloitte UK's Technology Group, and Mark Beddy, a Senior Partner of Deloitte UK's Real Estate Group. They discuss the background to the new standard on revenue recognition and the impacts it may have on revenue recognition, particularly in the telecommunications, software and real estate sectors.
28 May 2014
1. Financial instruments: Andrew Spooner and Bob Uhl debate classification and measurement developments
Andrew Spooner, lead IFRS financial instruments partner, and Bob Uhl, head of the US Accounting Standards group and IFRS Centre, debate the IASB and FASB's proposals for classification and measurement of financial instruments. They debate the similarities and differences in the classification models proposed by both Boards. The discussion is chaired by Robert Bruce.
28 Sep 2010