Deloitte IFRS

Deloitte LLP

Deloitte IFRS

  • 25 minutes 58 seconds
    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 July 2014, 3:00 pm
  • 20 minutes 18 seconds
    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 July 2014, 1:00 pm
  • 1 hour 22 seconds
    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 June 2014, 9:23 am
  • 14 minutes 58 seconds
    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, 10:08 am
  • 17 minutes 27 seconds
    19. Robert Bruce hosts a video interview on the release of the IASB's discussion paper on macro hedging, entitled Accounting for dynamic risk management - a portfolio revaluation approach for macro hedging.
    In this interview, Robert questions Kush Patel, Director in the UK IFRS Centre of Excellence, on the alternative solutions to the macro-hedging problem considered by the IASB, including how it addresses the issues faced under the IAS 39 Financial Instruments: Recognition and Measurement model, as well as some of the new difficulties and complexities the alternatives pose.
    17 April 2014, 8:17 am
  • 11 minutes 30 seconds
    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 November 2013, 2:00 pm
  • 19 minutes 43 seconds
    18. IFRS 9 general hedge accounting model - Detailed explanation.
    This podcast provides a more detailed explanation of the changes introduced in the new IFRS 9 general hedge accounting model.
    15 November 2013, 2:00 pm
  • 12 minutes 45 seconds
    16. IASB's and FASB's proposed reforms to classification and measurement of financial instruments
    Andrew Spooner, lead global IFRS financial instruments partner, discusses the proposed ASU on classifying and measuring financial instruments. It follows the IASB; 's exposure draft on limited amendments to IFRS 9 on classification and measurement of financial instruments issued in December 2012.
    20 February 2013, 5:15 pm
  • 38 minutes 54 seconds
    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 September 2012, 11:59 am
  • 12 minutes 20 seconds
    13. Revenue Recognition Project - Randall Sogoloff provides an update
    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, provides an update on the revenue recognition project.
    2 May 2012, 11:59 am
  • 12 minutes 20 seconds
    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, 11:59 am
  • More Episodes? Get the App
© MoonFM 2025. All rights reserved.