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  • IAASB March 2016 Meeting Highlights Podcast

    English

    IAASB Technical Director Kathleen Healy hosts the March 2016 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Rich Sharko and Brendan Murtagh to discuss key activities and events from the board's March 14-18, 2016, meeting in New York. 

    :13 – Introduction

    :37 - Chairman's Overview

    4:27 - ISA 540

    7:12 - ISA 315 (Revised)

    8:12 - Data Analytics

    8:45 - NOCLAR

    10:28 – Professional Skepticism

    17:50 - Integrated Reporting

    19:35 - Agreed upon Procedures

    20:43 - Closing remarks and next meeting

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  • IPSASB March 2016 Meetings Highlight Podcast

    New York, NY English

    During this audio podcast, Acting Technical Director John Stanford speaks with Chair Ian Carruthers, Principal Paul Mason, and Manager, Standards Development and Technical Projects, João Fonseca on key events from the IPSASB's March 8-11, 2016, meeting in New York City. 

    :09 - Introduction
    :45 - Chair's Opening Remarks  
    2:54 - Applicability of IPSAS
    4:15 - Social Benefits
    5:41 - Revenue and Non-exchange Transactions
    8:48 - Improvements and Chair's 2016 Outlook
    12:09 - Next meeting
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    IPSASB March 2016 Meeting Highlights Podcast
  • IPSASB Podcast on IPSAS 32

    Toronto, Canada English

    In this audio podcast, IPSASB Acting Technical Director John Stanford and IPSASB Principal Paul Mason summarize the accounting requirements for assets and liabilities under the grant of right to the operator model in IPSAS 32, Service Concession Arrangements: Grantor. 

    An accompanying Staff Questions and Answers document is also available.

    The "Grant of a Right to the Operator Model" in IPSAS 32, Service Concession Arrrangement: Grantor

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    IPSAS 32 Podcast
  • IAASB December 2015 Meeting Highlights Podcast

    New York, NY English

    IAASB Technical Director Kathy Healy hosts the December 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's December 7-11, 2015, meeting in New York. 

    :01 – Introduction

    :28 - Chairman's Overview

    3:45 - Invitation to Comment: Enhancing Audit Quality in the Public Interest — A Focus on Professional Skepticism, Quality Control and Group Audits

    7:44 - Professional Skepticism

    11:17 - ISA 540 

    14:14 - Approval of ISA 810 (Revised)

    15:59 – Other Presentations and Outreach Activities

    21:25 - Closing Remarks and Next Meeting 

     

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  • IPSASB December 2015 Meeting Highlights Podcast

    Toronto, Canada English

    In the wake of the sovereign debt crisis, the International Public Sector Accounting Standards Board (IPSASB) is facing increasing demands for its standards and for guidance on their adoption and implementation.

    During this audio podcast, Acting Technical Director John Stanford interviews departing Chair Andreas Bergmann, incoming Chair Ian Carruthers, and Technical Managers Paul Mason and João Fonseca on the IPSASB's recent standard-setting work and other key projects discussed its December 8-11, 2015, meeting. 

    :05 - Introduction
    1:20 - Chair's Opening Remarks  
    3:48 - Public Sector Combinations
    6:11 - Employee Benefits
    7:28 - Cash Basis IPSAS
    8:55 - Andreas Bergmann Closing Remarks
    10:25 - Incoming IPSASB Chair Ian Carruthers
    11:34 - Next meeting
    Meeting Highlights Listen & Subscribe in iTunes
    IPSASB December 2015 Meeting Highlights Podcast
  • IAASB September 2015 Meeting Highlights

    New York, NY English

    IAASB Technical Director Kathy Healy hosts the September 2015 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Annette Köhler, Rich Sharko, and Megan Zietsman as they discuss key activities and events from the board's September 21-25, 2015, meeting in New York. 

    :06 - Introduction

    :31 - Chairman's Overview

    3:21 - Enhancing Audit Quality - Draft Invitation to Comment, Group Audits and Quality Control 

    9:23 - Financial Institutions, including ISA 540 and IFRS 9

    12:50 - Professional Skepticism

    14:30 - Approval of ISA 800 (Revised) and ISA 805 (Revised)

    16:14 - Innovation, Integrated Reporting, and Data Analytics

    22:33 - Closing Remarks and Next Meeting 


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    IAASB September 2015 Meeting Highlights
  • IPSASB September 2015 Meeting Audio Podcast Highlights

    English

    In the wake of the sovereign debt crisis, the International Public Sector Accounting Standards Board (IPSASB) is facing increasing demands for its standards and for guidance on their adoption and implementation.

    During this audio podcast, Acting Technical Director John Stanford interviews Chair Andreas Bergmann and Senior Technical Manager Gwenda Jensen on the IPSASB's recent standard-setting work and other key projects discussed its September 22-25, 2015, meeting

    :05 - Introduction
    :35 - Chair's Opening Remarks  
    1:06 - Exposure Draft 57, Impairment of Revalued Assets
    1:36 - Exposure Draft 58, Improvements to IPSAS 2015
    2:32 - Cash Basis IPSAS
    2:55 - Public Sector Combinations
    3:24 - Emissions Trading Schemes
    6:12 - Heritage Assets
    9:08 - Governance and Appointment of Incoming IPSASB Chair
    13:07 - Next meeting
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  • IPSASB June 2015 Meeting Audio Podcast Highlights

    English

    Highlights from the IPSASB's June 23-26, 2015, meeting in Toronto, Canada.

    :49 - Chair's Opening Remarks

    2:21 - Social Benefits

    5:35 - Applicability of IPSAS

    6:43 - Public Sector Combinations

    7:44 - Chair's Closing Remarks

    9:02 - Next Meeting

    Meeting Highlights Listen & Subscribe in iTunes
  • IAASB June 2015 Meeting Highlights

    New York, NY English

    In this audio podcast, hosted by IAASB Technical Director Kathleen Healy, Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Brendan Murtagh and Megan Zietsman provide an overview of activities conducted during the IAASB’s June 15-19, 2015, meeting in New York.

    :05 - Introduction

    :31 - Chairman's Overview

    2:51 - Approval of NOCLAR Exposure Draft 

    4:37 - ISA 810 approval of Exposure Draft, ISA 800 and 805 review

    5:21 - Quality Control and Group Audits

    8:56 - Agreed-upon Procedures, Integrated Reporting, and Professional Skepticism.

    13:40 - Chairman's Closing Remarks

    15:10 - Next meeting 

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  • Podcast: Accounting for Sovereign Debt Restructurings under IPSAS

    Toronto, Canada English

    This audio podcast and accompanying publication have been issued by the staff of the International Public Sector Accounting Standards Board (IPSASB) to highlight how International Public Sector Accounting Standards (IPSASs) reflect the accounting consequences of sovereign debt restructuring transactions.

    In this podcast, IPSASB Acting Director John Stanford and Technical Manager Ross Smith discuss issues which may be encountered in a sovereign debt restructuring. 

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