Shows
The IFRS Foundation podcastIASB podcast July 2025IASB Chair Andreas Barckow and IASB Member Bob Uhl join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Statement of Cash Flows and Related Matters; and an update on the Agenda Consultation. The IASB is currently running a short podcast audience survey to understand how our podcasts are being used and how they can be improved.2025-07-2900 minThe IFRS Foundation podcastIASB podcast June 2025IASB Vice-Chair Linda Mezon-Hutter and IASB Member Hagit Keren join IASB Executive Technical Director Nili Shah to discuss: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements.2025-06-2500 minThe IFRS Foundation podcastIASB podcast May 2025IASB Vice-Chair Linda Mezon-Hutter and IASB Member Florian Esterer join IASB Executive Technical Director Nili Shah to discuss: Equity Method; Intangible Assets; and Statement of Cash Flows and Related Matters.2025-05-2700 minThe IFRS Foundation podcastIASB podcast April 2025IASB Member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements.2025-04-2200 minThe IFRS Foundation podcastIASB podcast March 2025IASB Chair Andreas Barckow and IASB Member Jianqiao Lu join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases; Intangible Assets; Statement of Cash Flows and Related Matters; and the forthcoming Fourth Agenda Consultation.2025-03-2500 minThe IFRS Foundation podcastIASB podcast February 2025IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity; Intangible Assets; Amortised Cost Measurement; and the IASB–ISSB meeting on Climate-related and Other Uncertainties in the Financial Statements.2025-02-2400 minThe IFRS Foundation podcastIASB podcast January 2025IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss: Business Combinations—Disclosures, Goodwill and Impairment; Provisions; Pollutant Pricing Mechanism; and financial reporting in hyperinflationary economies.2025-02-0500 minThe IFRS Foundation podcastIFRS for SMEs Accounting Standard podcast January 2025Technical staff members, Tinyiko Denhere and Carlo Pereras, highlight the key updates to the IFRS for SMEs Accounting Standard, the IASB’s approach to updating the Standard and engagement with stakeholders throughout the review process.2025-01-1500 minThe IFRS Foundation podcastIASB podcast December 2024IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Management Commentary; Business Combinations—Disclosures, Goodwill and Impairment; and highlights of 2024 and what stakeholders can expect in 2025.2024-12-1600 minThe IFRS Foundation podcastIFRIC podcast Q4 2024IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.2024-12-1200 minThe IFRS Foundation podcastIASB podcast November 2024IASB Chair Andreas Barckow and IASB Member Rika Suzuki join IASB Executive Technical Director Nili Shah to discuss: Management Commentary; IFRS Accounting Taxonomy; Provisions—Targeted Improvements.2024-11-2700 minThe IFRS Foundation podcastIASB podcast October 2024IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity (00:54); Business Combinations—Disclosures, Goodwill and Impairment (03:30); Intangible Assets (07:13); and Power Purchase Agreements (10:50).2024-10-3000 minThe IFRS Foundation podcastIFRIC podcast Q3 2024IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and Karsten Ganssauge, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.2024-10-0900 minThe IFRS Foundation podcastIASB podcast September 2024IASB Chair Andreas Barckow and IASB Member Patrina Buchanan join IASB Executive Technical Director Nili Shah to discuss: Power Purchase Agreements (00:43); Management Commentary (4:39); Statement of Cash Flows and Related Matters (8:00); and Amortised Cost Measurement (10:39).2024-09-2400 minThe IFRS Foundation podcastIASB podcast July 2024IASB Vice-Chair Linda Mezon-Hutter and IASB Member Tadeu Cendon join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (00:43); Rate-regulated Activities project (5:36); and Second Comprehensive Review of the IFRS for SMEs Accounting Standard (10:13).2024-08-0100 min
Accounting MattersFASB & IASB Updates, ESG News, CrowdStrike/New SEC Cyber RulesMake room for Adam Olsen and Matt Fisser as they discuss all of the recent accounting and finance stories you need to know, including:The FASB recently completed its Conceptual Framework with a new and final chapter on measuring assets and liabilities recognized in financial statements.Tentative decisions from the FASB on EITF issues centered on induced conversions of convertible debt instruments.Another FASB tentative decision, determining the acquirer in the acquisition of a VIE.Targeted amendments to the IASB’s IFRS standards on first-time adoption of IFRS, financial instruments, consolidated financial statements, and statement of...2024-07-2408 minThe IFRS Foundation podcastIFRIC podcast Q2 2024IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and André Besson, Interpretations Committee member, discuss the latest activities to support the consistent application of IFRS Accounting Standards.2024-07-0800 minThe IFRS Foundation podcastIASB podcast June 2024IASB Chair Andreas Barckow and IASB Member Ann Tarca join IASB Executive Technical Director Nili Shah to discuss: Post-implementation Review of IFRS 16 Leases (00:58); Joint IASB-FASB meeting (4:18); Provisions—Targeted Improvements (6:17); Pollutant Pricing Mechanisms (8:26); and Management Commentary (11:32).2024-06-2800 minThe IFRS Foundation podcastIASB podcast May 2024IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).2024-05-2900 minThe IFRS Foundation podcastIASB podcast April 2024IASB Executive Technical Director Nili Shah is joined by the IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss: Intangible Assets (0:55); Climate-related and Other Uncertainties in the Financial Statements project (4:25); the finalised Agenda Decision on net-zero commitments (6:21); and the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers and IFRS 9—Impairment (11:20).2024-04-3000 minThe IFRS Foundation podcastIFRIC podcast Q1 2024IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, talks about the latest activities to support the consistent application of IFRS Accounting Standards.2024-04-0300 minThe IFRS Foundation podcastIASB podcast March 2024IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions held at the 18-21 March IASB meeting about progress made in the Climate-related and Other Uncertainties in Financial Statements project (01:18); discussions in the Management Commentary project (07:57); and developments in the Power Purchase Agreements project (14:20).2024-03-2600 minThe IFRS Foundation podcastIASB podcast February 2024IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects: changes to the IASB work plan (00:45); progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38); developments in the Rate-regulated Activities project (08:09); and discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard (12:52).2024-02-2900 minAccounting MattersAM Now: SEC & IASB Updates, FinCen BOI Reporting, Malaysia / ISSB StandardsJust as you suspected, your AM Now hosts Adam Olsen and Matt Fisser are back to bring the accounting and finance news heat, including stories on:The SEC proposal on increasing the threshold for qualifying venture capital fundsThe Small Business Capital Formation Advisory Committee discusses updates to the Accredited Investor Definition and examines the current state of the IPO marketFinCEN's new BOI reporting requirement targets small businesses to enhance financial transparency, with certain exemptions and deadlines for compliance.The IASB delays the release of a new standard, expected to be IFRS 19, aimed at simplifying financial...2024-02-2207 min
WBDG Radio, Indy's Giant 90.9IASB State Champion 2007 Air Personality Julian Osorio2007 IASB State Champ2024-02-0803 minThe IFRS Foundation podcastIASB podcast January 2024IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions from the January 2024 IASB meeting. The projects discussed are the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Power Purchase Agreements, IFRS 9─classification and measurement and the addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.2024-01-3000 minThe IFRS Foundation podcastJoint IASB-ISSB podcast January 2024IASB Vice-Chair Linda Mezon-Hutter and ISSB Vice-Chair Sue Lloyd share their reflections of the inaugural joint IASB-ISSB technical meeting held on 25 January 2024 in London.2024-01-2900 minThe IFRS Foundation podcastIASB podcast December 2023IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight key discussions from the IASB meeting which includes an update on the IASB workplan; details on two projects discussed at the board meeting on Management Commentary and Power Purchase Agreements; and a preview of the key developments from the IASB during the first half of 2024.2023-12-1900 minThe IFRS Foundation podcastIASB podcast November 2023IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the November IASB Update podcast. The projects are: Business Combinations under Common Control; the Post-implement Review of IFRS 9—Impairment; the Provisions project; and insight into the upcoming Exposure Draft on Financial Instruments with Characteristics of Equity.2023-11-2100 minThe IFRS Foundation podcastIASB podcast October 2023IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the October IASB Update podcast. The projects are: Amendments to IFRS 9—Classification and Measurement; Equity Method; and the Second Comprehensive Review of IFRS for SMEs Accounting Standard.2023-11-0100 minThe IFRS Foundation podcastIASB podcast September 2023IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the September 2023 IASB meeting.2023-09-2700 minAccounting MattersAM Now EP 8.15.23: Accounting Firms & Crypto, IASB / Forex Update, CA Climate Reporting BillsOnce again, AM Now hosts Adam Olsen and Matt Fisser are here to deliver news from the accounting and finance world, including:Warnings from the PCAOB and SEC on “assurance” work for crypto companiesThe IASB recently released amendments to IAS 21, the effects of changes in foreign exchange ratesThe IAASB’s unanimous thumbs up to the ISSA 5000 draft, General Requirements for Sustainability Assurance EngagementUpdate on the two key California bills on climate reporting, SB 253 and SB 261For more information on these and related topics:SEC: The Potential Pitfal...2023-08-1510 minThe IFRS Foundation podcastIASB podcast July 2023IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the July 2023 IASB meeting.2023-08-0100 minThe IFRS Foundation podcastIASB podcast June 2023IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments in our work on Primary Financial Statements, Equity Method, Subsidiaries without Public Accountability, Rate-regulated Activities and the Second Comprehensive Review of the IFRS for SMEs Standard.2023-06-2900 minAccounting MattersAM Now 6.6.23: IASB Supplier Finance Disclosures, GASB on Infrastructure Assets, the SEC on Crypto PlatformsAs always, you’re trusty AM Now hosts, Adam Olsen and Matt Fisser, are here to discuss this week’s accounting news, including:The IASB’s new disclosure requirements to enhance the transparency of supplier finance arrangements, including effects on a company’s liabilities, cash flows, and exposure to liquidity risk.The GASB recently adding a new project to its technical agenda, focusing on the accounting for infrastructure assets. The SEC dropping the hammer with security law violations on Coinbase as well as Binance and its founder.For more information on these and...2023-06-0708 minThe IFRS Foundation podcastIASB podcast May 2023IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the May 2023 IASB meeting.2023-05-2400 minThe IFRS Foundation podcastIASB podcast April 2023IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the April 2023 IASB meeting.2023-05-0500 minThe IFRS Foundation podcastIASB podcast March 2023IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the March 2023 IASB meeting.2023-03-3000 min
It’s been SAId: Conversations on LeadershipIowa’s AEA System Facilitator & Great Prairie Chief Cindy Yelick, IASB Executive Director Lisa Bartusek & ISEA Executive Director Mary Jane CobbIn this episode, SAI Executive Director Lisa Remy talks with three Iowa education organization leaders — Iowa's AEA System Facilitator and Great Prairie Chief Cindy Yelick, IASB Executive Director Lisa Bartusek and ISEA Executive Director Mary Jane Cobb. You’ll be inspired as they share their insights on leadership and making a difference in Iowa education.
2023-03-2040 minThe IFRS Foundation podcastIASB podcast February 2023IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the February 2023 IASB meeting.2023-02-2800 minThe IFRS Foundation podcastIASB podcast January 2023IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the January 2023 IASB meeting.2023-02-0100 minThe IFRS Foundation podcastIFRIC podcast Q4 2022IFRS Interpretations Committee Chair and IASB Member Bruce Mackenzie, and IASB Technical Staff Riana Wiesner and Jawaid Dossani discuss the latest activities to support the consistent application of IFRS Accounting Standards in the last quarter of 2022. The topics discussed include a question to the Committee relating to IFRS 16 Leases about whether a contract that includes a particular substitution right is considered a lease. The Committee has published a Tentative Agenda Decision on this topic; the comment period closes 6 February 2023.2023-01-2300 minThe IFRS Foundation podcastIASB podcast December 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah give the key highlights of the last International Accounting Standards Board (IASB) meeting in 2022.2022-12-2100 minThe IFRS Foundation podcastIASB podcast November 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the November 2022 IASB meeting.2022-12-0100 min
Living On The Edge of Chaos153: Expert Panel Authentic Project Based Learning from IASB ConferenceIn this episode, I am sharing a session I was asked to present at the IASB conference. I have provided both the video and audio versions of this session. The beauty of this session is that we brought in a robust powerhouse of project based learning experts from around the country to help shape the narrative around why this work matters so much.The session description is as follows:Looking for ways to transform learning for your students? Join Pleasant Valley Schools and Mississippi Bend AEA to explore how they innovated to engage students and...2022-11-1845 minThe IFRS Foundation podcastIASB podcast October 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the latest developments on projects discussed in the October 2022 IASB meeting.2022-10-2600 minThe IFRS Foundation podcastIASB podcast September 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the September 2022 IASB meeting. They include progress and tentative decisions on topics such as goodwill and impairment, primary financial statements, equity method, extractive activities and our current post-implementation reviews on IFRS 9 and IFRS 15.2022-10-0300 min
五分鐘看懂財務報表五分鐘看懂財務報表-UGI Corp(UGI)、IOSCO宗旨、IASB的財報定性特質qualitative characteristicsEP 3-27
歡迎來到五分鐘看懂財務報表，來看UGI Corp.(代號UGI)年報
1為什麼想研究這家公司
此支股票參考巴菲特班討論區。
2公司賺什麼錢？
UGI Corp成立於1882年，銷售天然氣、電力，為美國最大的丙烷零售商，也在歐洲有液化石油氣、石油業務。
經營者
目前的董事長為Frank S. Hermance，曾經是AMETEK公司的CEO，目前UGI的CEO是Roger Perreault，曾在Air Liquide公司擔任全球總裁。
3公司的風險因素
目前因國際政治因素天然氣漲價，UGI也調漲價格，但公司強調不會從漲價中獲利。
4.資產負債表
來到資產負債表
股價淨值比P/B ratio 4.99 >1.5 X
*負債比Debt ratio 64.96% >50% X
*流動資產/流動負債 169.68% 30% O
6.現金流量表
來到現金流量表
營業現金流/稅後淨利OCF/NI 203.54% >80% O
每股自由現金流 3.70 >0 O
7.股東權益變動表
來到股東權益變動表
2022.9.04股價 39.04 - -
內部人持股比例Insider Ownership 0.20% 2022-09-0705 minThe IFRS Foundation podcastIASB podcast July 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the July 2022 IASB meeting. They include deliberations, tentative decisions made and stakeholder feedback analyses.2022-08-0100 minThe IFRS Foundation podcastIASB podcast June 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the June 2022 IASB meeting. They include decisions made following the consideration of stakeholder feedback and ongoing deliberations.2022-07-0500 minThe IFRS Foundation podcastIASB podcast May 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the highlights from the May 2022 IASB meeting. Topics include ongoing deliberations, analysis of stakeholder feedback as well as the decisions taken by the IASB.2022-06-0700 minThe IFRS Foundation podcastIASB podcast April 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in April. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.2022-05-0500 min
ACCA Tom Clendon's SBR podcastIASB Conceptual Framework (part 1) "useful information"In this episode I explain the nature of the IASB's Conceptual Framework for Financial Reporting. The importance of useful information is discussed - and with plenty of examples! It is only ten minutes long. Short and sharp. 2022-04-0510 minThe IFRS Foundation podcastIASB podcast March 2022IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the main issues that featured in the IASB meeting held in March. They include strategic matters, updates on research and standard-setting projects as well as maintenance and consistent application topics.2022-04-0400 minThe IFRS Foundation podcastIASB podcast February 2022IASB Chair Andreas Barckow and Sue Lloyd (Vice-Chair of IASB until 1 March 2022) join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include an update on the Third Agenda Consultation, feedback on recent consultations and further deliberations on the Primary Financial Statements project.2022-03-0200 minThe IFRS Foundation podcastIASB podcast January 2022IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd join Executive Technical Director Nili Shah to discuss the main topics from the recent IASB meeting. They include administrative and strategic matters, feedback obtained on recent consultations and further deliberations on the Primary Financial Statements project.2022-01-3100 minThe IFRS Foundation podcastIASB podcast December 2021IASB Chair Andreas Barckow and Vice-Chair Sue Lloyd reflect on some of their highlights from 2021 and update listeners on the projects on Primary Financial Statements, Rate-regulated Activities and Financial Instruments with the Characteristics of Equity, among other topics.2021-12-2000 minThe IFRS Foundation podcastIASB podcast November 2021IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in November 2021. Topics covered include feedback on the Board’s Third Agenda Consultation and updates to the Goodwill and Impairment, Primary Financial Statements and IFRS for SMEs projects, among others.2021-11-2900 minThe IFRS Foundation podcastIASB podcast October 2021IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in October 2021. Projects discussed during the meeting include Primary Financial Statements, Goodwill and Impairment, Rate-regulated Activities, IFRS 17 Insurance Contracts and the Equity Method project, among others.2021-11-0500 minThe IFRS Foundation podcastIASB podcast September 2021IASB Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the IASB meeting held in September 2021. Projects discussed during the meeting include Extractive Activities, Financial Instruments with Characteristics of Equity, Dynamic Risk Management, Primary Financial Statements and Goodwill and Impairment. Andreas and Sue also touch on the recent World Standard-setters Conference and the IFRS Foundation Trustees’ work on a proposed International Sustainability Standard Board to operate alongside the IASB.2021-09-3000 minThe IFRS Foundation podcastIASB podcast July 2021IASB Board Chair Andreas Barckow joins Vice-Chair Sue Lloyd to discuss highlights from the meeting held in July 2021 including decisions taken regarding changes to the Board’s preliminary views in the Primary Financial Statements project, ongoing re-deliberations relating to Goodwill and Impairment, and updates on the post-implementation reviews of IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.2021-07-3000 min
BoardCastBoard Support for the 2021-22 School Year & Team IASB UpdatesThe start of the school year is just around the corner, and IASB has been busy working on resources to ensure a successful year for board members. Listen in to hear how we are prepared to support boards transitioning to the new law change impacting superintendent evaluation, candidate resources for elections, and tips for onboarding new members. Plus, you won’t want to miss some major announcements. Spoiler alert: we’ve got a retirement (can you guess who?), a shift to full-time board development, and a new staff member. This is one episode you do NOT want to miss!...2021-07-2908 min
EFRAG podcastsEFRAG- Podcast - IASB’s future agenda and EFRAG’s proactive research agendaIn this EFRAG podcast, EFRAG TEG Chairwoman, Chiara Del Prete provides insights on EFRAG’s Joint consultation on IASB’s future agenda and EFRAG’s proactive research agenda.
EFRAG issued a joint consultation document seeking input on: Its draft comment letter in response to the IASB’s request for information (RFI) on its agenda consultation; and EFRAG’s own proactive research agenda.
By combining the two consultations, EFRAG expects that the priorities identified by European constituents will also inform the selection of EFRAG's own proactive research projects to be undertaken from 2022...2021-07-1605 minThe IFRS Foundation podcastIASB podcast June 2021IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in June: decisions taken regarding scope in the Primary Financial Statements and Goodwill and Impairments projects, and the addition of narrow-scope amendment projects to the Board’s workplan (including one relating to the initial application of IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments). It is also the last episode with Hans, who steps down as Chair on 30 June 2021. He shares some reflections on his 10 years at the helm.2021-06-2900 minThe IFRS Foundation podcastIASB podcast May 2021IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held in May: decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Standard and Financial Instruments with Characteristics of Equity projects; discussions on feedback received on the Board’s Goodwill and Impairment and Lease Liability projects; updates on the Dynamic Risk Management project; and a new question that has arisen on IFRS 17 Insurance Contracts.2021-06-0200 min
EFRAG podcastsEFRAG podcast - Field testing the IASB ED Disclosure RequirementsIn this new podcast, EFRAG experts present the field test run by EFRAG in cooperation with the
IASB, on the IASB's ED on Disclosure Requirements in IFRS Standards - A Pilot Approach. Listen to the podcast providing insights on the importance and implications to participate in the EFRAG
field test.
Interested corporates, banks or insurers can register to partake in the field test by emailing disclosureinitiative-pilot@efrag.org.
More information:
https://efrag.org/News/Project-495/Call-Participants-for-field-work-New-disclosure-approach-for-IAS-19-2021-05-2810 minThe IFRS Foundation podcastIASB podcast April 2021IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from the meeting held virtually on 27 and 28 April 2021, including updates from the Financial Instruments with Characteristics of Equity, Goodwill and Impairment, Primary Financial Statements and Dynamic Risk Management projects.2021-05-0400 minThe IFRS Foundation podcastIASB podcast March 2021IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in March 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about supporting stakeholders’ engagement with the Board’s consultations by having longer comment periods than usual; stakeholder feedback on the Goodwill and Impairment project; decisions taken in the Primary Financial Statements project; and developments in the Equity Method research project.2021-03-2900 min
Podcasts para la Comunidad Contable 1Reunión suplementaria IASB 10 de marzo de 2021El Consejo de Normas Internacionales de Contabilidad (IASB) ha aprobado tentativamente la propuesta de extender en un año más el tratamiento flexible de las concesiones que reciben los arrendatarios con ocasión del COVID-19 departe de los arrendadores. Muy probablemente se emita este pronunciamiento el 31 de marzo de 2021.2021-03-1102 minThe IFRS Foundation podcastIASB podcast February 2021IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd discuss highlights from two sessions held in February 2021: the supplementary Board meeting on IFRS 16 Leases and covid-19-related rent concessions as well as the regular monthly Board meeting. They talk about developments in the Financial Instruments with Characteristics of Equity and the Extractive Activities projects, among others.2021-02-2400 minThe IFRS Foundation podcastIASB podcast December 2020IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd talk about the Board’s discussions on the recent consultations on Primary Financial Statements and the IFRS for SMEs Standard. They also focus on the approval of agenda decision Supply Chain Financing Arrangements—Reverse Factoring, updates on the Subsidiaries that are SMEs and Financial Instruments with Characteristics of Equity projects and plans for the Post-implementation Review of the classification and measurement requirements in IFRS 9.2020-12-2100 minThe IFRS Foundation podcastIASB podcast November 2020In the November 2020 episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IASB’s annual joint education session with the US standard-setter FASB, current Post-implementation Review projects, Management Commentary and Subsidiaries that are SMEs.2020-11-2300 min
IFRS Talks - PwC's Global IFRS podcastEpisode 96: Life and times of Darrel Scott, former IASB memberDarrel Scott talks about his time at the IASB including the IFRIC committee and the standard setting process. 2020-11-0321 minThe IFRS Foundation podcastIASB podcast October 2020In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Executive Technical Director Nili Shah cover work plan changes, the upcoming Agenda Consultation and technical topics that include Subsidiaries that are SMEs, Management Commentary and the Equity Method of Accounting.2020-10-3100 min
IASBpodcastJim Davidson: Speaking in The Time of COVID-19About Jim Davidson- Jim Davidson is a keynote speaker, resilience expert, best selling author and climber, Jim has had two different TV shows made about different experiences in his life. One featured on NatGeo, and one featured on the Discovery Channel. In this episode, Stephen Kirkpatrick, Jennifer and Jim Davidson discuss: In this time of COVID, how to stay as safe as possible while still travelling to speaking engagements. Getting used to speaking for a small crowd in a large room. How to adapt your presentation for a virtual conference. Jim’s climb up Mt. E...2020-10-2632 minThe IFRS Foundation podcastIn conversation: Bruce Mackenzie and Darrel ScottDeparting International Accounting Standards Board Member Darrel Scott and incoming Board Member Bruce Mackenzie talk about what it means to be an IASB member, what it’s like to work remotely and the importance of stakeholder engagement to the work of the IASB.2020-10-2200 minThe IFRS Foundation podcastIASB podcast September 2020In this episode of our monthly IASB podcast, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board), and Board Member Darrel Scott cover Management Commentary and Rate-regulated Activities, among other topics.2020-09-3000 min
Contabilidade ConectadaCiência Aberta #10 - A Influência da Teoria da Contabilidade na Estrutura Conceitual do IASBEpisódio da Série Ciência Aberta, conversando sobre a pesquisa de tese de doutorado do PPGCont/UnB: Influência da teoria da contabilidade na estrutura conceitual do IASB – uma análise histórica, comparativa e interpretativa. Pesquisador: Josimar Pires da Silva (UnB). Orientador: Prof. Dr. Jorge Katsumi Niyama (UnB). Apresentadores: José Dantas Neto de Freitas e Beatriz Martins (Graduandos em Ciências Contábeis/UnB).2020-09-201h 20IFRS Talks - PwC's Global IFRS podcastEpisode 91: IASB narrow scope amendmentsIn May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and annual improvements 2018 - 2020 (IFRS 1, IAS 41 and IFRS 9 and IFRS 16.)2020-08-2815 minThe IFRS Foundation podcastIASB podcast July 2020In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Management Commentary projects, among others.2020-07-2900 minIASBpodcastEmbracing and Encouraging Creativity to Eliminate FearIn this episode, Jennifer Lier, Josh Linkner discuss: Driving outcomes for growth by embracing creativity. Reimagining the way we interact with our customers and come out of this challenge stronger. Adapting in real time rather than overcorrecting. Mistakes are the portals to discovery. Key Takeaways: Are we behaving in a way that embraces and encourages creativity or in a way that prohibits creativity and creates fear? Build rituals and rewards that bring about our desired outcomes. Create different ways to interact with customers and team members. Change the person’s role in the meeting to let th...2020-07-011h 03The IFRS Foundation podcastIASB podcast June 2020In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the IBOR reform and Disclosure Initiative projects, among others, and bid farewell to two long-serving Board members.2020-06-3000 minIASBpodcastThe Evolution of Virtual Events in the Age of Covid-19In this episode, Jennifer Lier, Richard Schelp, and Nick Gold discuss: Reacting and connecting day to day. Providing counsel to your clients. Virtual events still and their role when live events return. In the face of change, embrace the new opportunity. Management of virtual events. Key Takeaways: Reassure your clients that they are cared for and build their confidence in hosting virtual events. In the future incorporate virtual packages into in person packages to create hybrid events. When clients are frustrated with not being able to meet with clients, encourage them to embrace the environ...2020-06-1751 minThe IFRS Foundation podcastIASB podcast May 2020In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board, talk about the amendment to IFRS 16 Leases to help companies with covid-19-related rent concessions as well as developments in the IFRS 17 and IBOR reform projects, among others.2020-05-2900 minThe IFRS Foundation podcastIASB podcast April 2020IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd focus on the Board’s discussions around the effects of covid-19 on our stakeholders and our work plan at a supplementary meeting held remotely on Friday 17 April 2020.2020-04-3000 minThe IFRS Foundation podcastIASB podcast February 2020IASB Chair Hans Hoogervorst and IASB Vice-Chair Sue Lloyd discuss the major projects covered during the February 2020 Board meeting. Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.2020-02-2800 minIASBpodcastA Sneak Peek Into How a Non-Exclusive Speaker and Speaker Bureau Relationship WorksIn this episode, Stephen Kirkpatrick, Ryan Estis, and Brian Palmer discuss: The definition of a non-exclusive relationship The pros and cons of having a non-exclusive relationship First hand experience navigating the industry Tips and great assets that have proven successful with bureaus and customers. Key Takeaways: Each speaker has their own individual needs, and the decision to be a Non-Exclusive Speaker vs. an Exclusive Speaker is really based on those individual needs and how your business is structured. There is no right or wrong way. However one decides to conduct their business, it is imp...2020-02-0536 minThe IFRS Foundation podcastIASB podcast December 2019IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd start the podcast with the game-changing proposals outlined in the newly published General Presentation and Disclosures Exposure Draft. They then discuss key developments from the December Board meeting, beginning with progress in amendments to IFRS 17 Insurance Contracts, IBOR Reform and Financial Instruments with Characteristics of Equity projects. More work is covered, including discussing a review of the IFRS for SMEs Standard, before Hans and Sue share their highlights from the year.2019-12-1800 minThe IFRS Foundation podcastIASB podcast November 2019IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join Board member Darrell Scott to discuss recent developments in proposed amendments to IFRS 17, Management Commentary (a project to revise and update IFRS Practice Statement 1 Management Commentary), Review of Disclosures, recommendations from the IFRS Interpretations Committee, Subsidiaries that are SMEs, Lack of Exchangeability and disclosure requirements.2019-11-2800 minIASBpodcastBooking a Speaker and Why it Makes Sense to Use a Speakers BureauIn this episode, Sheldon, Bridget, and Deborah discuss: Questions to ask to find the right speakers bureau for you. How working with a Speakers Bureau can improve your process and efficiency. The changing landscape of meetings and events Key Takeaways: It is a team effort! There must be communication and creativity with all involved when booking a speaker. Speakers bureaus bring expertise to the table that you can’t get anywhere else. What the audience wants is what we have to learn to deliver. "Your bureau relationship shouldn’t be like contacting Amazon. For me, that’s...2019-11-1237 minThe IFRS Foundation podcastIASB podcast October 2019IASB Chair Hans Hoogervorst and Vice Chair Sue Lloyd join communications officer Kasia Gilewska to discuss recent developments in IBOR, dynamic risk management, financial instruments with characteristics of equity (including proposed amendments to IAS 32), business combinations under common control, management commentary and this month's stakeholder event and meeting of the IFRS Trustees.2019-10-3100 minIASBpodcastBuilding Relationships & Showcasing Speakers at IASBtalksIn this episode Stephen and Brittanny discuss: What IASBtalks is all about and how speakers can benefit from participating The IASBtalks vetting process and how to make the best first impression How to utilize your 20 minutes on stage wisely What bureau agents are looking for when viewing videos and supplemental materials to book their next event IASBtalks success stories! Key Takeaways: IASBtalks is an opportunity for speakers to showcase their content in front of an international audience full of some of the biggest influencers in the bureau world Bureau agents may only listen to first 60 se...2019-08-0130 minIASBpodcastSpeakers Bureaus 101In this episode, Stephen, Tim, Richard, and Kelly discuss: How to define a speakers bureau. Various types of speakers bureau models, how they work, and why they are advantageous for both planners and speakers. Advantages for working with a bureau who is a member of IASB. How the speaker industry has changed over the last 10 years, and where it is going in the next 10 years. Key Takeaways: Speakers bureaus work a lot like sports agencies, managing the logics and details for you. Have a feel for the group for whom you are looking for a speaker...2019-06-2635 minIASBpodcastWelcome to IASBpodcast!Welcome to the IASB Podcast! Here you will find meaningful coverage of the challenges and rewards of planning and producing events. Brought to you by the International Association of Speakers Bureaus, this podcast will feature topics and situations such as how to better leverage your time, resources, and budget when it comes to having a professional speaker or celebrity as part of your event, how to ensure you’re creating a great outcome for your client, and what you’re missing out on by not working with an IASB member. Every month, an IASB member will be speaking with indu...2019-06-2101 minThe IFRS Foundation podcastIASB podcast February 2019February's IASB podcast brings together Vice-Chair Sue Lloyd, Board member Darrel Scott and Technical Staff member Matt Tilling to discuss amendments to IFRS 17, IBOR reform, the IFRS for SMEs Standard, Management Commentary, Primary Financial Statements and more.2019-02-1900 minThe IFRS Foundation podcastIASB podcast October 2018Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in a new IASB podcast to discuss the new insurance contracts Standard, IFRS 17, goodwill accounting, Primary Financial Statements, possible amendments to the IASB's Practice Statement on making materiality judgements in relation to accounting policy disclosures, potential work on IAS 12 and the income tax Standard, which has come to the Board from the IFRS Interpretations Committee as a consequence of the new leases Standard, IFRS 16.2018-10-3000 minThe IFRS Foundation podcastIASB podcast July 2018In this month’s podcast, the IFRS Foundation’s Education Director Matt Tilling is joined by IASB Chair Hans Hoogervorst and Vice-Chair Sue Lloyd to provide a summary of the main discussions during the July Board meeting as well as other developments and events that have taken place this month. The technical topics discussed include: goodwill and impairment, rate-regulated activities, accounting for cryptocurrencies and others.2018-07-3000 minThe IFRS Foundation podcastIASB podcast June 2018Recorded in Frankfurt, during the IFRS Foundation’s annual international conference, Vice-Chair of the International Accounting Standards Board Sue Lloyd joins the IFRS Foundation’s Education Director Matt Tilling for the June podcast about the Board’s recent discussions and activities. Sue provides an overview of the conference, the Board’s consultation on Financial Instruments with the Characteristics of Equity and a joint FASB and IASB education meeting. Other topics from the IASB June meeting covered include the IFRS Taxonomy, the Board’s discussions on the definition of material, Business Combinations under Common Control and the Dynamic Risk Management projects.2018-06-2800 minThe IFRS Foundation podcastIASB podcast May 2018IASB Chairman Hans Hoogervorst is joined by Vice-Chair Sue Lloyd and Education Director Matt Tilling to provide an update on the most recent IASB meeting and other developments. Projects raised in this podcast include Primary Financial Statements, Disclosure Initiative, Business Combinations under Common Control, Rate-regulated Activities, and Goodwill and Impairment.2018-05-3100 minThe IFRS Foundation podcastIASB podcast March 2018In the latest IASB podcast, Sue Lloyd talks disclosures and dynamic risk management and Darrel Scott discusses rate-regulation and management commentary, and the outcomes of recent key stakeholder group meetings. Other topics covered include the latest discussions about the work following post-implementation reviews of IFRS 13 and IFRS 8.2018-03-2800 min