International Accounting Standards Board: Developments in IFRS

Robert Garnett and Michael Stewart give an overview of the issues discussed at the September 2010 IFRS Interpretations Committee meeting, including developments on vesting and non-vesting conditions of share-based payments, statutory employee profit sharing arrangements, put options written over non-controlling interests and identifying key management personnel.

Insurance, Leases, Rate-regulated Activity, Financial Instruments, Impairment, and Income Taxes

Robert Garnett and Michael Stewart give an overview of the issues discussed during the July 2010 IFRS Interpretations Committee meeting including accounting for waste removal costs of a surface mine, vesting and non-vesting conditions of share-based payments, accounting for put options written over non-controlling interests, amending the hard-wired dates in IFRS 1, reporting in accordance with IFRSs after a period of chronic hyperinflation and looking forward—Accounting for statutory profit sharing arrangements.

Balance Sheet—Offsetting, Insurance, Leases, and Liabilities

Robert Garnett and Michael Stewart give an overview of the issues discussed during the May 2010 IFRS Interpretations Committee meeting including Accounting for production stripping costs, Vesting and non-vesting conditions, Put options written over non-controlling interests, IFRS Interpretations Committee agenda decisions, IFRS Interpretations Committee tentative agenda decisions, Annual Improvements, and IFRS Interpretations Committee work in progress.

Robert Garnett and Michael Stewart give an introduction to the IFRS Interpretations Committee and provide an overview of its work

Insurance, Financial Statement Presentation, Leases, and Financial Instruments—Liabilities, and Consolidation

IAS 37–Liabilities, Derecognition, Consolidation and Insurance

Financial Instruments, Liabilities/Equity, and Disclosure/Presentation

Financial Instruments, Financial Statement Presentation, Insurance Contracts, and Leases