Made in Germany: Das Wirtschafts

Made in Germany: Das Wirtschafts

Synopsis

Deloitte IFRS

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Episodes

  • 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.
    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.
    24/07/2014

    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.

  • 22. Robert Bruce hosts an interview on the impact of the finalised IFRS 9 Financial Instruments on the banking industry.
    22. Robert Bruce hosts an interview on the impact of the finalised IFRS 9 Financial Instruments on the banking industry.
    24/07/2014

    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.

  • 21. Robert Bruce hosts an interview on some of the issues and challenges that entities may encounter when applying the IASBs new standard, IFRS 15 Revenue with Contracts from Customers.
    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.
    23/06/2014

    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.

  • 20. Robert Bruce hosts a video interview on the release of the IASBs new standard, IFRS 15 Revenue from Contracts with Customers.
    20. Robert Bruce hosts a video interview on the release of the IASB's new standard, IFRS 15 Revenue from Contracts with Customers.
    28/05/2014

    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.

  • 19. Robert Bruce hosts a video interview on the release of the IASBs discussion paper on macro hedging, entitled Accounting for dynamic risk management - a portfolio revaluation approach for macro hedging.
    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.
    17/04/2014

    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. IFRS 9 general hedge accounting model - High level summary.
    17. IFRS 9 general hedge accounting model - High level summary.
    15/11/2013

    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.

  • 18. IFRS 9 general hedge accounting model - Detailed explanation.
    18. IFRS 9 general hedge accounting model - Detailed explanation.
    15/11/2013

    This podcast provides a more detailed explanation of the changes introduced in the new IFRS 9 general hedge accounting model.

  • 16. IASBs and FASBs proposed reforms to classification and measurement of financial instruments
    16. IASB's and FASB's proposed reforms to classification and measurement of financial instruments
    20/02/2013

    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.

  • 15. IASBs draft IFRS on general hedge accounting
    15. IASB's draft IFRS on general hedge accounting
    10/09/2012

    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.

  • 12. Financial Instruments Project - Randall Sogoloff provides an update
    12. Financial Instruments Project - Randall Sogoloff provides an update
    02/05/2012

    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, provides an update on the financial instruments project.

  • 13. Revenue Recognition Project - Randall Sogoloff provides an update
    13. Revenue Recognition Project - Randall Sogoloff provides an update
    02/05/2012

    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, provides an update on the revenue recognition project.

  • 14. Leases Project - Randall Sogoloff provides an update
    14. Leases Project - Randall Sogoloff provides an update
    02/05/2012

    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, provides an update on the leases project.

  • 11. Offsetting Financial Assets and Financial Liabilities - Randall Sogoloff and Andrew Spooner discuss the key aspects
    11. Offsetting Financial Assets and Financial Liabilities - Randall Sogoloff and Andrew Spooner discuss the key aspects
    21/12/2011

    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, and Andrew Spooner, leader of Deloitte's Global IFRS financial instruments team, discuss the recently issued amendments to IAS 32 and IFRS 7 relating to offsetting of financial assets and financial liabilities. They discuss the clarifications and additional disclosures and provide insights into the likely effect they will have in practice.

  • 10. IFRS 9 Deferral - Randall Sogoloff and Andrew Spooner discuss the key aspects and provide insights
    10. IFRS 9 Deferral - Randall Sogoloff and Andrew Spooner discuss the key aspects and provide insights
    21/12/2011

    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, and Andrew Spooner, leader of Deloitte's Global IFRS financial instruments team, discuss the IFRS 9 Deferral. They discuss the amended requirements relating retrospective application to comparative periods and provide insights into potential future changes of IFRS 9.

  • 9. New IIRC Discussion Paper on Integrated Reporting
    9. New IIRC Discussion Paper on Integrated Reporting
    13/12/2011

    Nick Main, Deloitte Global Leader, Sustainability & Climate Change Services and Robert Bruce discuss the concept of 'integrated reporting' as well as the discussion paper issued by the recently formed International Integrated Reporting Committee (IIRC) which proposes an International Integrated Reporting Framework.

  • 8. Revenue Recognition Exposure Draft
    8. Revenue Recognition Exposure Draft
    16/11/2011

    Randall Sogoloff, Leader for Communications in the Deloitte IFRS Global Office, and Phil Barden, Leader for Deloitte's Global Revenue Recognition team, discuss the new Revenue Recognition exposure draft 'Revenue from Contracts with Customers' with Robert Bruce. They discuss the key changes that are proposed and provide insights into the likely effect they will have in practice.

  • 5. Deloitte IFRS Podcast on IFRS 10 Consolidation
    5. Deloitte IFRS Podcast on IFRS 10 Consolidation
    12/05/2011

    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.

  • 6. Deloitte IFRS Podcast on IFRS 11 Joint Arrangements
    6. Deloitte IFRS Podcast on IFRS 11 Joint Arrangements
    12/05/2011

    Becky Fell, Director in the Deloitte IFRS Global Office, discusses the IASB's standard on Joint Arrangements with Robert Bruce. They discuss the key changes that are proposed and provide insights into the likely effect they will have in practice.

  • 7. Deloitte IFRS Podcast on IFRS 13 Fair Value Measurement
    7. Deloitte IFRS Podcast on IFRS 13 Fair Value Measurement
    12/05/2011

    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.

  • 4. Deloitte IFRS Podcasts on financial instruments: hedge accounting
    4. Deloitte IFRS Podcasts on financial instruments: hedge accounting
    09/12/2010

    Andrew Spooner, lead IFRS financial instruments partner, and Kush Patel, senior manager and recent IASB Practice Fellow, discuss the IASB's exposure draft on hedge accounting. They discuss the key changes that are proposed and provide an insight into the likely effect they will have in practice. The discussion is chaired by Robert Bruce.

  • 3. Financial instruments: Andrew Spooner and Bob Uhl debate hedge accounting developments
    3. Financial instruments: Andrew Spooner and Bob Uhl debate hedge accounting developments
    15/10/2010

    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 hedge accounting. They debate the FASB proposals contained in their exposure draft on accounting for financial instruments and how they compare with the tentative conclusions the IASB has reached in developing their to be issued exposure draft. The discussion is chaired by Robert Bruce.

  • 1. Financial instruments: Andrew Spooner and Bob Uhl debate classification and measurement developments
    1. Financial instruments: Andrew Spooner and Bob Uhl debate classification and measurement developments
    28/09/2010

    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.

  • 2. Financial instruments: Andrew Spooner and Bob Uhl debate impairment developments
    2. Financial instruments: Andrew Spooner and Bob Uhl debate impairment developments
    28/09/2010

    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 impairment of financial assets. They debate the reasons for the proposed changes to the current incurred loss model, looking at the similarities and differences in the new impairment models proposed by both Boards. The discussion is chaired by Robert Bruce.

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