IPSASB Podcast: Recent Episodes
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IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of 173 members and associates in 129 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.IFAC's mission is to serve the public interest by: contributing to the development of high-quality standards and guidance; facilitating the adoption and implementation of high-quality standards and guidance; contributing to the development of strong professional accountancy organizations and accounting firms and to high-quality practices by professional accountants, and promoting the value of professional accountants worldwide; and speaking out on public interest issues.
The Fast Future With IFAC is a conversational podcast series about small- and medium-sized practicies (SMPs) adapting to the rapidly changing global economy.Episode Six features a conversation with Hamish Mexted, Founder and Director of Convex Accounting.We spoke to Hamish about his experience with a range of pressing topics for SMPs, including:Cybsercurity and cloud computingCommunication and relationship-building with clientsAttracting and retaining talentInnovation in the firmClick below or visit IFAC's iTunes podcast channel to listen to this episode.(Back to the Fast Future With IFAC homepage.)
The Fast Future With IFAC is a conversational podcast series about small- and medium-sized practicies (SMPs) adapting to the rapidly changing global economy.Episode Five features a conversation with Amy Bridges, Professional Development Manager at CPA.com. She offers an expert view of the market for client advisory services (CAS) and a wide range of opportunities and challenges for SMPs, including:Technology solutionsSpecializationStaff retention and upskillingCommunication and relationship-building with clientsClick below or visit IFAC's iTunes podcast channel to listen to this episode. Be sure to subscribe to catch our next conversation with an innovative practitioner, coming soon.(Back to the Fast Future With IFAC homepage.)
The Fast Future With IFAC is a conversational podcast series that features innovative SMP practitioners sharing how they’re adapting to the rapidly changing global economy.Episode three features a conversation with Paul Redmond, an Irish professional accountant. His firm, RDA Accountants Limited, has four offices across Ireland. He has a wide range of experiences and expertise, including the digitalization of accounting practices.IFAC principal Kristy Illuzzi spoke with Paul about a range of pressing topics for SMPs, including:Going digital with his firmBuilding trust and enabling sustainabilitySteppng into advisory servicesBuilding strong relationships with clientsClick below or visit IFAC's iTunes podcast channel to listen to this episode. Be sure to subscribe to catch our next conversation with an innovative practitioner, coming soon.(Back to the Fast Future With IFAC homepage.)
The Fast Future With IFAC is a conversational podcast series that features innovative SMPs sharing how they’re adapting to the rapidly changing global economy.
Episode Two features a discussion with Andrew Van De Beek, an Australian professional accountant, about technology acquisition, cybersecurity, workplace culture, mental health, practice transformation, and more.
The Fast Future With IFAC is a conversational podcast series that features innovative SMPs sharing how they’re adapting to the rapidly changing global economy.
Episode Two features a discussion with Ron Baker, a pioneer in the field of value pricing.
The Fast Future With IFAC is a conversational podcast series that features innovative SMPs sharing how they’re adapting to the rapidly changing global economy.
Episode one features an interview with Amela Kmetas, a member of the Chartered Accountants of Australia and New Zealand (CAANZ).
00:00 Welcome and introduction 00:25 Adjustments to the Work Program 05:26 Revenue and Transfer Expenses 10:10 Natural Resources / Sustainability 19:00 Closing remarks
00:00 Welcome and introduction 00:20 Chair’s summary of the IPSASB CAG meeting 06:14 Closing remarks
00:00 Welcome and introduction 00:37 Chair’s meeting overview 04:58 Accounting and Reporting on Retirement Benefit Plans 08:25 Revenue 16:20 Closing remarks
Highlights from the IPSASB December 2020 virtual meeting:00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:38 Chair’s meeting overview: Ian Carruthers, IPSASB Chair02:45 Approval of Request For Information, Concessionary Leases and Other Arrangements Similar to Leases: Ian Carruthers, IPSASB Chair03:12 Preliminary approvals of ED 76, Conceptual Framework - limited scope update, ED 77, Measurement and ED 78, Property, Plant, and Equipment: Ian Carruthers, IPSASB Chair05:50 Chair’s 2020 Review: Ian Carruthers, IPSASB Chair12:35 Chair’s 2021 prospects: Ian Carruthers, IPSASB Chair13:24 Closing remarks: Ross Smith, IPSASB Program & Technical Director
Highlights from the IPSASB CAG December 2020 virtual meeting: 00:00 Welcome and introduction00:21 Chair’s summary of the IPSASB CAG meeting07:25 Closing remarks
Highlights from the IPSASB December 2020 virtual meeting:00:00 Welcome and introduction00:36 Chair’s meeting overview02:10 Approval of COVID-19: Deferral of Effective dates 03:12 Approval of Non-Authoritative Amendments to IPSAS 41, Financial Instruments 04:14 Approval of Exposure Draft 74, IPSAS 5, Borrowing Costs, Non-Authoritative Guidance 06:02 Approval of Exposure Draft 79, Assets Held for Sale and Discontinued Operations 07:20 Natural Resources 10:17 Conceptual Framework - Limited Scope update11:12 Measurement17:02 Closing Remarks
Highlights from the IPSASB June 2020 meeting:00:00 Welcome and introduction: Ross Smith, IPSASB Program & Technical Director00:39 Chair’s meeting overview: Ian Carruthers, IPSASB Chair03:10 Conceptual Framework-Limited Scope Update and Measurement projects: Ian Carruthers, IPSASB Chair09:25 Update IPSAS 17 and the related Heritage Assets and Infrastructure Assets projects: Ian Carruthers, IPSASB Chair12:49 Closing remarks: Ross Smith, IPSASB Program & Technical Director
Highlights from the IPSASB CAG June 2020 meeting:00:00 Welcome and introduction00:32 Chair’s summary of the IPSASB CAG meeting09:49 Closing remarks
In this podcast, IPSASB Chair Ian Carruthers talks through the highlights from the IPSASB March 2020 meeting in New York City, USA. 00:00 Welcome and introduction00:24 Chair’s meeting overview00:55 Leases03:47 Measurement04:22 Conceptual Framework - limited scope update05:03 Natural Resources05:25 Chair’s concluding comments06:17 Closing remarks
Highlights from the IPSASB CAG December 2019 meeting in Abu Dhabi, United Arab Emirates: 00:11 Welcome and introduction: John Stanford, IPSASB Technical Director01:05 Chair’s summary of the IPSASB CAG meeting: Thomas Müller-Marqués Berger, IPSASB CAG Chair14:12 Closing remarks: John Stanford, IPSASB Technical Director
Highlights from the IPSASB December 2019 meeting in Abu Dhabi, United Arab Emirates:00:10 Welcome and introduction: John Stanford, Technical Director01:02 Chair’s meeting overview: Ian Carruthers, IPSASB Chair03:02 Revenue with Performance Obligations: Edwin Ng, Principal04:04 Revenue without Performance Obligations: Joanna Spencer, Manager04:56 Transfer Expenses: Paul Mason, Senior Advisor06:06 Leases: João Carlos Fonseca, Principal06:52 Measurement: Dave Warren, Principal09:46 Chair’s concluding comments: Ian Carruthers, IPSASB Chair12:54 Closing remarks: John Stanford, Technical Director
Highlights from the IPSASB CAG December 2019 meeting in Abu Dhabi, United Arab Emirates: 00:11 Welcome and introduction: John Stanford, IPSASB Technical Director01:05 Chair’s summary of the IPSASB CAG meeting: Thomas Müller-Marqués Berger, IPSASB CAG Chair14:12 Closing remarks: John Stanford, IPSASB Technical Director
Highlights from the IESBA's December, 2019 meeting in New York, NY.00:10 - Introduction: Diane Jules, IESBA Deputy Technical Director01:04 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman04:51 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair07:01 - Fees: Ian McPhee, IESBA Member09:45 - Technology: Patricia Mulvaney, IESBA Member14:00 - IAASB/IESBA Coordination: Sylvie Soulier, IESBA Member16:08 - Final thoughts: Stavros Thomadakis, IESBA Chairman16:51 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director
00:10 - Introduction: Diane Jules, IESBA Deputy Technical Director01:16 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman04:39 - Alignment of Part 4B with ISAE 3000: Liesbet Haustermans, IESBA Member08:12 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair 09:37 - Fees: Ian McPhee, IESBA Member 12:11 - Technology: Patricia Mulvaney, IESBA Member 15:40 - Final thoughts: Stavros Thomadakis, IESBA Chairman18:01 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director
Highlights from the IPSASB June 2019 meeting in Toronto, Canada:00:10 Welcome and introduction: John Stanford, Technical Director01:06 Chair’s meeting overview: Ian Carruthers, Chair02:52 Public Sector Specific Financial Instruments: Dave Warren, Principal03:58 Revenue with Performance Obligations: Amon Dhliwayo, Manager05:30 Revenue without Performance Obligations: Joanna Spencer, Manager06:36 Expenses: Paul Mason, Consultant08:15 Leases: Ian Carruthers, Chair11:38 Chair’s concluding comments: Ian Carruthers, Chair13:23 Closing remarks: John Stanford, Technical Director
Highlights from the CAG's June 17, 2019 meeting in Toronto, Canada:00:11 Welcome and introduction00:36 Chair’s summary of the IPSASB CAG meeting09:32 Closing remarks
00:10 - Introduction: Diane Jules, IESBA Deputy Technical Director 00:59 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 04:03 - Role & Mindset: Richard Fleck, IESBA Deputy Chair 04:42 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair 06:25 - Fees: Ian McPhee, IESBA Member 07:57 - eCode: Brian Friedrich, eCode Working Group Chair 10:39 - Final thoughts: Stavros Thomadakis, IESBA Chairman 12:06 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director
Highlights from the June 17-21, 2019 meeting in New York, NY.00:00 to 02:18 Introduction – Willie Botha, Technical Director02:19 to 06:48 ISA 315 (Revised) – Fiona Campbell, Deputy Director and Task Force Chair07:01 to 11:49 ISA 600 – Len Jui, Board Member and Task Force Chair12:03 to 15:15 Agreed-upon Procedures – Eric Turner, Board Member and Task Force Chair15:31 to 21:09 Audit Evidence, Extended External Reporting, Professional Skepticism, IASB Update, IESBA Coordination, Auditor Reporting – Willie Botha, Technical Director21:26 to 22:29 Outgoing Chairman’s Overview – Arnold Schilder, Outgoing Chair22:30 to 23:30 Incoming Chairman’s Overview – Tom Seidenstein, Incoming Chair23:32 to 26:19 Closing remarks and next meeting – Willie Botha, Technical Director
00:10 - Introduction: Diane Jules, IESBA Deputy Technical Director 00:54 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 03:24 - Role & Mindset: Richard Fleck, IESBA Deputy Chair 05:17 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair 08:06 - Fees: Ian McPhee, IESBA Member 10:35 - Alignment of Part 4B with ISAE 3000: Liesbet Haustermans, IESBA Member 14:05 - Technology: Patricia Mulvaney, IESBA Member 18:06 - eCode: Brian Friedrich, eCode Working Group Chair 19:44 - Final thoughts: Stavros Thomadakis, IESBA Chairman 21:16 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director
Highlights from the IPSASB March 2019 meeting in Washington DC.00:11 Welcome and introduction: John Stanford, Technical Director01:09 Chair’s overview of outreach event co-hosted with the World Bank and the International Monetary Fund, Leveraging Financial Reporting for Fiscal Reporting and Management of Public Wealth: Ian Carruthers, Chair03:30 Chair’s meeting overview: Ian Carruthers, Chair05:47 Measurement: Dave Warren, Principal06:49 Revenue from Binding Arrangements with Purchasers: Amon Dhliwayo, Manager07:38 Revenue – Enforceability and Performance Obligations: Joanna Spencer, Manager08:40 Chair’s concluding comments: Ian Carruthers, Chair12:04 Closing remarks: John Stanford, Technical Director
Highlights from the CAG's December 3, 2018 meeting in Kuala Lumpur.00:11 Welcome and introduction: John Stanford, IPSASB Technical Director00:54 Chair’s summary of the IPSASB CAG meeting: Thomas Müller-Marqués Berger, IPSASB CAG Chair09:38 Closing remarks: John Stanford, IPSASB Technical Director
Highlights from the CAG's December 3, 2018 meeting in Kuala Lumpur.00:11 Welcome and introduction: John Stanford, IPSASB Technical Director00:54 Chair’s summary of the IPSASB CAG meeting: Thomas Müller-Marqués Berger, IPSASB CAG Chair09:38 Closing remarks: John Stanford, IPSASB Technical Director
00:12 - Introduction: Diane Jules, IESBA Deputy Technical Director 00:56 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 03:38 - Non-Assurance Services: Richard Fleck, IESBA Deputy Chair 05:00 - Role & Mindset: Richard Fleck, IESBA Deputy Chair 06:17 - Technology: Patricia Mulvaney, IESBA Member 09:57 - eCode: Don Thomson, eCode Working Group Chair 12:04 - Alignment of Part 4B with ISAE 3000: Caroline Lee, IESBA Member 16:03 - Final thoughts: Stavros Thomadakis, IESBA Chairman 16:36 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director
Highlights from the IPSASB's December 4-7 meeting in Kuala Lumpur.00:10 Welcome and introduction: John Stanford, Technical Director00:56 Chair’s meeting overview: Ian Carruthers, IPSASB Chair02:40 Social Benefits, Collective and Individual Services, and Emergency Relief: Paul Mason, Principal04:20 Revenue (IFRS 15 Alignment) and Amendments to IPSAS 36 and IPSAS 41: Amon Dhliwayo, Manager05:20 Grants and Transfers (Time requirements): Joanna Spencer, Manager06:23 Leases: Joao Carlos Fonseca, Principal07:34 Approval of Strategy and Work Plan: Ross Smith, Deputy Director08:40 Chair’s concluding comments: Ian Carruthers, IPSASB Chair11:05 Closing remarks: John Stanford, Technical Director
Highlights from the IPSASB's September 18 - 21 meeting in Toronto.00:11 -- Welcome and introduction: Ross Smith, IPSASB Deputy Director00:58 -- Chair’s meeting overview: Ian Carruthers, IPSASB Chair03:27 -- Social Benefits, Non-Exchange Expenses, Improvements: Paul Mason, IPSASB Principal 05:57 -- Revenue: Amon Dhliwayo & Joanna Spencer, IPSASB Managers07:40 -- Leases: Joao Carlos Fonseca, IPSASB Principal08:39 -- Public Sector Measurement: Gwenda Jensen, IPSASB Principal11:09 -- Chair’s closing comments: Ian Carruthers, IPSASB Chair12:49 -- Closing remarks: Ross Smith, IPSASB Deputy Director
00:12 - Introduction: Diane Jules, IESBA Deputy Technical Director 00:52 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 04:08 - Fees: Ian McPhee, IESBA Member 06:14 - Non-Assurance Services & Rollout of the Restructured Code: Richard Fleck, IESBA Deputy Chair 09:01 - Professional Skepticism: Richard Fleck, IESBA Deputy Chair 11:45 - Alignment of Part 4B with ISAE 3000: Liesbet Haustermans, IESBA Member 14:18 - Final thoughts: Stavros Thomadakis, IESBA Chairman 15:10 - Closing Remarks: Diane Jules, IESBA Deputy Technical Director
00:12 - Introduction: Diane Jules, IESBA Deputy Director 00:56 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman 04:23 - eCode: Don Thomson, eCode Working Group Chair 06:41 - Non-Assurance Services: Jens Poll, Working Group Member 11:48 - Fees: Ian McPhee, Working Group Chair 15:25 - Professional Skepticism: Patricia Mulvaney, Working Group Member 19:35 - Closing Remarks: Diane Jules
Highlights from the June 18-23 2018 meeting in New York, NY.00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member 07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director
Highlights from the IPSASB's June 19 - 22, 2018 meeting in Toronto.0:10 -- Welcome and introduction: John Stanford, IPSASB Technical Director1:19 -- Chair’s meeting overview: Ian Carruthers, IPSASB Chair2:39 -- Financial Instruments: Dave Warren, IPSASB Manager, Standards Development and Technical Projects,4:43 -- Social Benefits and Non-Exchange Expenses: Paul Mason, IPSASB Principal6:39 – Revenue: Amon Dhliwayo & Joanna Spencer, IPSASB Managers, Standards Development and Technical Projects,8:50 -- Strategy and Work Plan Roundtables: Ross Smith, Deputy Director10:18 -- Chair’s closing comments: Ian Carruthers, IPSASB Chair11:19 -- Closing remarks: John Stanford, IPSASB Technical Director
Highlights from the IPSASB CAG's June 18, 2018 meeting in Toronto. 0:11 -- Welcome and introduction0:48 -- Chair’s summary of the IPSASB CAG meeting9:34 -- Closing comments
Highlights from the IPSASB CAG's June 18, 2018 meeting in Toronto. 0:11 -- Welcome and introduction0:48 -- Chair’s summary of the IPSASB CAG meeting9:34 -- Closing comments
Highlights from the IESBA's March 12 - 14, 2017 meeting New York, NY.00:12 - Introduction: Ken Siong, IESBA Technical Director00:45 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman03:57 - Professional Skepticism: James Barbour, IESBA Member 06:09 - Inducements: Michael Ashley, IESBA Member11:12 - Fees: Ian McPhee, IESBA Member13:01 - Closing Remarks: Ken Siong, IESBA Technical Director
Highlights from the IPSASB's March 6 - 9, 2018 meeting in New York.0:11 -- Welcome and introduction0:46 -- Chair’s meeting overview2:45 -- Public Sector Measurement4:33 -- Financial Instruments6:40 -- Revenue7:54 -- Non-Exchange Expenses9:27 -- Chair’s closing comments10:50 -- Closing remarks
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IAASB's December 11 - 15, 2017 meeting in New York, NY. 00:15 – Introduction: Matt Waldron, IAASB Technical Director00:36 – Highlights & Key Developments: Matt Waldron, IAASB Technical Director03:19 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 05:38 – ISA 315 (Revised): Fiona Campbell, IAASB Member 10:05 – ISA 220 and ISQC 1: Megan Zietsman, IAASB Deputy Chair19:49 – Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IPSASB CAG's December 4, 2017 meeting in Toronto, Canada.0:10 -- Welcome and introduction0:39 -- Chair’s summary of the IPSASB CAG meeting10:28 -- Closing remarks
Highlights from the IPSASB's December 5 - 8, 2017 meeting in Toronto, Canada.00:10 – Welcome and introduction00:56 – Chair’s meeting overview02:35 – Strategy and work plan consultation06:29 – Leases08:21 – Public sector measurement10:27 – Heritage13:34 – Chair’s summary of the IPSASB’s year16:18 – Closing remarks
Highlights from the IESBA's December 4 - 8, 2017 meeting in Livingstone, Zambia.00:13 - Introduction: Ken Siong, IESBA Technical Director00:50 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman03:07 - Part C of the IESBA Code: Helene Agelii, IESBA Member 05:04 - Professional Skepticism – Richard Fleck, IESBA Deputy Chair 08:08 - Safeguards: Gary Hannaford, IESBA Member 12:11 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member 14:26 - Closing Remarks: Ken Siong, IESBA Technical Director
IAESB Consultative Advisory Group Chair Keith Bowman sits down with IAESB Chair Chris Austin, Deputy Chair Anne-Marie Vitale, and IAESB members Isaac Njuguna and Daniel Slezak to discuss highlights from the IAESB’s November meeting in Mexico City, Mexico.
Highlights from the October 24-26 2017 meeting in New York, NY.00:14 – Introduction: Matt Waldron, IAASB Technical Director00:40 - Highlights: Arnold Schilder, IAASB Chair03:09 – ISA 540 (Revised): Rich Sharko, IAASB Member06:03 – ISA 315 (Revised): Fiona Campbell, IAASB Member09:26 – IASB Liaison and Emerging Forms of External Reporting: Marek Grabowski, IAASB Member15:16 - Closing Remarks: Matt Waldron, IAASB Technical Director
Highlights from the IESBA's September 19-22 meeting in New York, NY. 00:13 - Introduction: Ken Siong, IESBA Technical Director00:47 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman05:40 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member07:35 - Safeguards: Gary Hannaford, IESBA Member10:15 - Part C of the IESBA Code: Helene Agelii, IESBA Member13:13 - Professional Skepticism – Richard Fleck, IESBA Deputy Chair14:06 - Closing Remarks: Ken Siong, IESBA Technical Director
Highlights from the IPSASB's September 19 - 22, 2017, meeting in Toronto, Canada. 0:11 -- Introduction and welcome (John Stanford, Technical Director)0:50 -- Overview of meeting (Ian Carruthers, Chair)3:44 -- Strategy and Work Plan (Ross Smith, Deputy Director)5:01 -- Social Benefits (Paul Mason, Principal)8:06 -- Cash Basis IPSAS (Joanna Spencer, Manager, Standards Development and Technical Projects)9:21 -- Leases (João Fonseca, Manager, Standards Development and Technical Projects)11:12 -- Final thoughts (Ian Carruthers, Chair)12:26 -- Closing remarks (John Stanford, Technical Director)
IAASB Chairman Arnold Schilder, Deputy Chair Megan Zietsman, Technical Director Matt Waldron, and members Fiona Campbell and Ron Salole discuss the September board meeting and highlight key discussions and decisions.0:00 to 1:30 Introduction1:35 to 4:00 Chairman’s Overview 4:07 to 10:15 ISA 315 (Revised)10:20 to 23:16 Quality Control 23:21 to 25:16 Agreed-Upon Procedures 25:18 to 33:21 Overview of Other Matters Discussed During the Week33:23 to 34:53 Closing Remarks and Next Meeting
IAASB Technical Director Matthew Waldron hosts the June 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Karen French and Megan Zietsman to discuss key activities and events from the board's June 19-22, 2017 meeting in New York, New York.0:00 to 0:40 Introduction0:41 to 5:14 Chairman’s overview5:15 to 11:51 Quality Control11:52 to 15:42 Networks15:43 to 18:00 ISA 22018:01 to 20:26 Group Audits20:27 to 22:49 Closing remarks and next meeting
Highlights from the IESBA's June 19-21, 2017 meeting in New York, NY. 00:12 - Introduction: Ken Siong, IESBA Technical Director00:49 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman03:11 - Part C of the IESBA Code: Helene Agelii, IESBA Member06:14 - Safeguards: Gary Hannaford, IESBA Member09:28 - Professional Skepticism – Patricia Mulvaney, IESBA Member13:59 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member16:07 - Fees Working Group – Ian McPhee, IESBA Member17:24 - Closing Remarks: Ken Siong, IESBA Technical Director
Highlights from the IPSASB CAG's June 26, 2017, meeting in Luxemburg, Luxemburg. 0:10 – Introduction (John Stanford, Technical Director, IPSASB) 0:27 – Summary of IPSASB CAG meeting (Thomas Müller-Marqués Berger, IPSASB CAG Chair) 8:50 – Closing remarks (John Stanford, Technical Director, IPSASB)
Highlights from the IPSASB's June 27 - 30, 2017, meeting in Luxembourg, Luxembourg. 0:10 – Introduction (John Stanford, Technical Director, IPSASB) 1:13 – Overview of IPSASB meeting (Ian Carruthers, IPSASB Chair) 2:54 – Revenue and Non-Exchange Expenses (Jo Spencer, Standards Development & Technical Projects, IPSASB) 5:47 – Financial Instruments (Dave Warren, Principal, Public Sector Accounting Board, Canada) 6:54 – Social Benefits (Paul Mason, Principal, IPSASB) 7:58 – Strategy and Work Plan (Ian Carruthers, IPSASB Chair) 11:05 – Closing remarks (John Stanford, Technical Director, IPSASB)
IPSASB Deputy Director Ross Smith and Principal Paul Mason discuss how materiality can be applied when preparing financial statements. The podcast summarizes the accounting requirements for materiality in International Public Sector Accounting Standards.
IAASB Technical Director Matthew Waldron hosts the March 2017 audio podcast featuring Chairman Arnold Schilder and IAASB Members Rich Sharko and Megan Zietsman to discuss key activities and events from the board's March 13-17, 2017 meeting in Lima, Peru.0:00 to 1:03 Introduction1:04 to 2:02 Chairman’s overview2:14 to 5:43 ISA 3155:43 to 6:56 Enhancing Audit Quality - Group Audits and Quality Control6:57 to 8:17 Professional Skepticism8:20 to 12:17 ISA 54012:18 to 16:27 SSB Coordination and SMP16:28 to 17:58 Closing Remarks and next meeting
Highlights from the IESBA's March 13-15, 2017, meeting in New York, New York.0:10 Introduction0:40 Overview from IESBA Chairman Dr. Stavros Thomadakis5:29 Professional Skepticism8:00 Part C of the IESBA Code10:00 Fees Working Group Update11:41 Proposed Staff-Prepared Q&As on Long Association12:25 Closing Remarks
Highlights from the IPSASB's March 7-10, 2017, meeting in Washington, DC.00:10 Introduction1:00 Overview of March 6 Seminar, Harnessing the Power of Accrual in Managing Public Finances, from IPSASB Chair Ian Carruthers 3:00 Overview of IPSASB Meeting from Chair Ian Carruthers 5:10 Heritage6:40 Revenue and Non-exchange Expenses8:00 Social Benefits9:20 Strategy and Work Plan12:10 Closing Remarks
Highlights from the IESBA's December 12-15, 2016, meeting in New York, New York.:10 - Introduction: Ken Siong, IESBA Technical Director:38 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman3:15 - Long Association: Richard Fleck, IESBA Deputy Chairman5:09 - Non-Compliance with Laws & Regulations (NOCLAR): Richard Fleck, IESBA Deputy Chairman5:40 - Professional Skepticism: Richard Fleck, IESBA Deputy Chairman6:14 - Fees: Chishala Kateka, IESBA Member 7:38 - Safeguards: Gary Hannaford, IESBA Member11:09 - Part C, Professional Accountants in Business: Helene Agélii, IESBA Member14:04 - Structure of the IESBA Code: Don Thomson, Task Force Chair and former IESBA Member16:56 - Strategy & Work Plan Survey 2019-2023: Stavros Thomadakis, IESBA Chairman18:43 - Next Meeting & Closing: Ken Siong, IESBA Technical Director
IAASB Acting Technical Director Beverley Bahlmann hosts the December 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Karin French, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's December 5-9, 2016, meeting in New York.0:00 to 0:38 Introduction0:38 to 2:22 Chairman’s overview2:22 to 5:22 ISA 5405:22 to 9:07 ISA 315 (Revised)9:07 to 21:15 Enhancing Audit Quality—Group Audits and Quality Control21:15 to 26:43 2017-2018 Work Plan Consultation, changes in IAASB members26:43 to 28:47 Closing remarks and next meeting
Highlights from the IPSASB Consultative Advisory Group (CAG)'s December 5, 2016, meeting in Stellenbosch, South Africa.:10 Introduction :37 Meeting Summary from IPSASB CAG Chair Thomas Müller-Marqués Berger 9:13 Closing
Highlights from the IPSASB's December 6-9, 2016, meeting in Stellenbosch, South Africa.0:10 Introduction:52 Overview from Chair Ian Carruthers, including Impact of Consultative Advisory Group2:36 Public Sector Combinations3:59 Revenue and Non-exchange Expenses5:28 Heritage7:00 Closing
IAESB Consultative Advisory Group Chair Keith Bowman sits down with Chair Chris Austin, Deputy Chair Anne-Marie Vitale, and Education Board Member Daniel Slezak to discuss highlights from the IAESB’s November 2-4, 2016, meeting in New York, NY.0:00 Introduction1:08 General Meeting Remarks, Chair Chris Austin3:05 Strategy and Work Plan, Deputy Chair Anne-Marie Vitale4:06 Approval of the Project Proposal to Revise the IES 7, IAESB Member Daniel Slezak6:50 Continuing Profession Development (CPD) Revision Project, Chair Chris Austin8:21 Upcoming meetings information, IAESB CAG Chair Keith Bowman
IAASB Acting Technical Director Beverley Bahlmann hosts the September 2016 audio podcast featuring Chairman Arnold Schilder and IAASB Members Fiona Campbell, Annette Köhler, Ron Salole, Rich Sharko, and Megan Zietsman to discuss key activities and events from the board's September 19-23, 2016, meeting in Hong Kong.0:00 to 0:49 Introduction0:50 to 3:33 Chairman’s Overview3:34 to 8:05 ISA 5408:06 to 11:29 ISA 315 (Revised)11:30 to 19:38 Enhancing Audit Quality - Group Audits and Quality Control19:39 to 22:17 Professional Skepticism22:18 to 22:34 2017-2018 Work Plan Consultation22:35 to 24:46 Agreed-Upon Procedures24:47 to 27:40 Changes in IAASB Members, Closing Remarks, and Next Meeting
Highlights from the IESBA's September 26-30, 2016, meeting in New York, New York.:10 - Introduction: Ken Siong, IESBA Technical Director:46 - Opening remarks: Stavros Thomadakis, IESBA Chairman4:36 - Safeguards: Sylvie Soulier, IESBA Member8:50 - Structure of the IESBA Code: Don Thomson, Task Force Chair and former IESBA Member 10:30 - Part C, Professional Accountants in Business: Helene Agélii, IESBA Member13:54 - Long Association: Brian Caswell, IESBA Member16:43 - Next meeting: Ken Siong, IESBA Technical Director
Highlights from the IPSASB's September 20-23, 2016, meeting in Toronto, Canada.0:10 Introduction1:07 Revenue and Non-Exchange Expenses2:08 Financial Instruments5:12 Heritage8:19 Public Sector Combinations9:55 Leases12:38 Social Benefits13:56 Emissions Trading Schemes14:29 Closing Remarks
Highlights from the IESBA's June 27-29, 2016, meeting in New York, New York.:10 - Introduction: Diane Jules, Deputy Director:42 - Opening remarks: Stavros Thomadakis, Chairman6:02 - Safeguards: Gary Hannaford, Member9:35 - Part C, Professional Accountants in Business: Helene Agélii, Member13:10 - Structure of the IESBA Code: Don Thomson, Member 15:08 - Long Association: Brian Caswell, Member 18:07 - Next meeting: Diane Jules, Deputy Director
In this edition of the audio podcast, IPSASB Technical Director John Stanford speaks with IPSASB Consultative Advisory Group (CAG) Chair Thomas Müller-Marqués Berger, IPSASB Chair Ian Carruthers, IPSASB technical staff members Joao Fonseca, Paul Mason, and Ross Smith, as well as Anthony Heffernan, Director, Accounting Standards, New Zealand External Reporting Board.:10 - Introduction:50 - CAG Chair Remarks 3:55 - IPSASB Chair Opening Remarks5:09 - Public Sector Financial Instruments6:52 - Employee Benefits8:49 - Social Benefits10:49 - Revenue and Non-Exchange Expenditures13:38 - IPSASB Chair Closing Remarks15:20 - Next Meeting
Podcast: IAESB Consultative Advisory Group Chair Keith Bowman sits down with Chair Chris Austin, Deputy Chair Anne-Marie Vitale, and Education Board Member Garth Wellings to review highlights from the IAESB’s April 13-15, 2016, meeting held in Johannesburg, South Africa.Introduction Chair’s opening remarks – :42Update on IAESB Strategy progress – 4:45Approval of drafting changes to IES – 6:17Approval of guidance materials for IES 1 and chairs closing remarks - 7:54Next meeting - 10:20
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 Overview4:27 - ISA 5407:12 - ISA 315 (Revised)8:12 - Data Analytics8:45 - NOCLAR10:28 – Professional Skepticism17:50 - Integrated Reporting19:35 - Agreed upon Procedures20:43 - Closing remarks and next meeting
Highlights from the IESBA's March 14-16, 2016, meeting in Madrid, Spain.:10 - Introduction: Ken Siong, Technical Director:36 - Opening remarks/Non-Compliance with Laws and Regulations: Stavros Thomadakis, Chair3:40 - Safeguards: Gary Hannaford, Member7:13 - Part C, Professional Accountants in Business: Helene Agélii, Member10:40 - Next meeting: Ken Siong, Technical Director
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 IPSAS4:15 - Social Benefits5:41 - Revenue and Non-exchange Transactions8:48 - Improvements and Chair's 2016 Outlook12:09 - Next meeting
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.
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 Overview3:45 - Invitation to Comment: Enhancing Audit Quality in the Public Interest — A Focus on Professional Skepticism, Quality Control and Group Audits7:44 - Professional Skepticism11:17 - ISA 540 14:14 - Approval of ISA 810 (Revised)15:59 – Other Presentations and Outreach Activities21:25 - Closing Remarks and Next Meeting
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 - Introduction1:20 - Chair's Opening Remarks 3:48 - Public Sector Combinations6:11 - Employee Benefits7:28 - Cash Basis IPSAS8:55 - Andreas Bergmann Closing Remarks10:25 - Incoming IPSASB Chair Ian Carruthers11:34 - Next meeting
Highlights from the IESBA's November 30-December 4, 2015, meeting in New York, NY.:05 Introduction: Ken Siong, Technical Director:30 Opening remarks: Stavros Thomadakis, Chair2:46 Safeguards: Gary Hannaford, Member4:50 Structure of the Code of Ethics for Professional Accountants (the Code): Don Thomson, Member6:26 Part C of the Code, Professional Accountants in Business: Jim Gaa, Member9:53 Long Association: Marisa Orbea, Member11:15 Non-Compliance with Laws & Regulations (NOCLAR): Richard Fleck13:10 Next meeting: Ken Siong, Technical Director
Podcast: IAESB Chair Chris Austin, Deputy Chair Anne-Marie Vitale, and Education Board Member Greg Owens join IAESB Consultative Advisory Group Chair Keith Bowman to discuss key developments from the IAESB’s November 4-6, 2015, meeting in New York.Introduction – :05Chair’s opening remarks – :43International Education Standards (IES) Maintenance Project – 3:59Learning Outcomes Guidance Project update – 5:04IES Support Materials for Implementation Guidance - 6:56Chair’s closing remarks - 8:04Next meeting - 8:58
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 Overview3:21 - Enhancing Audit Quality - Draft Invitation to Comment, Group Audits and Quality Control 9:23 - Financial Institutions, including ISA 540 and IFRS 912:50 - Professional Skepticism14:30 - Approval of ISA 800 (Revised) and ISA 805 (Revised)16:14 - Innovation, Integrated Reporting, and Data Analytics22:33 - Closing Remarks and Next Meeting
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 Assets1:36 - Exposure Draft 58, Improvements to IPSAS 20152:32 - Cash Basis IPSAS2:55 - Public Sector Combinations3:24 - Emissions Trading Schemes6:12 - Heritage Assets9:08 - Governance and Appointment of Incoming IPSASB Chair13:07 - Next meeting
Highlights from the IESBA's September 15-16, 2015, meeting in New York, NY.:05 Introduction: Ken Siong, Technical Director:42 Opening Remarks: Stavros Thomadakis, Chair2:04 Structure of the Code of Ethics for Professional Accountants (the Code): Don Thomson, Member4:26 Safeguards: Gary Hannaford, Member7:30 Part C of the Code: Jim Gaa, Member9:43 Closing & Next Meeting: Ken Siong, Technical Director
Highlights from the IESBA's June 29-July 1, 2015, meeting in New York, NY.:05 Introduction:34 Opening Remarks from IESBA Chair Stavros Thomadakis2:08 Structure of the Code of Ethics for Professional Accountants (the Code)3:56 Long Association6:37 Part C of the Code9:17 Safeguards13:08 Next Meeting
Highlights from the IPSASB's June 23-26, 2015, meeting in Toronto, Canada.:49 - Chair's Opening Remarks2:21 - Social Benefits5:35 - Applicability of IPSAS6:43 - Public Sector Combinations7:44 - Chair's Closing Remarks9:02 - Next Meeting
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 Overview2:51 - Approval of NOCLAR Exposure Draft 4:37 - ISA 810 approval of Exposure Draft, ISA 800 and 805 review5:21 - Quality Control and Group Audits8:56 - Agreed-upon Procedures, Integrated Reporting, and Professional Skepticism.13:40 - Chairman's Closing Remarks15:10 - Next meeting
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.
Listen to the podcast below. See the March 2015 Meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.
Podcast: IAESB Chair Chris Austin, Deputy Chair Anne-Marie Vitale, and Education Board Member David Simko provide an overview of activities conducted during the IAESB’s April 20-22, 2015, meeting in New York.Introduction – :05Chair’s opening remarks – :50Framework for International Education Standards for Professional Accountants – 1:45Learning Outcomes Guidance Project update – 4:06Chair’s closing remarks –5:35Next meeting -6:35
Highlights from the IESBA's April 13-15, 2015, meeting in New York, NY.:05 Introduction:30 Opening Remarks from IESBA Chair Stavros Thomadakis2:43 Non-compliance with Laws & Regulations4:30 Long Association8:00 Structure of the Code10:29 Safeguards13:38 Next Meeting
Highlights from the IPSASB's March 10-13, 2015, meeting in Santiago, Chile.:42 - Chair's Opening Remarks1:34 - IPSASB Governance2:56 - Reporting Service Performance4:13 - Social Benefits4:57 - Public Sector Combinations6:05 - Public Sector Financial Instruments6:49 - IPSASB Work Plan10:16 - Government Business Enterprises11:29 - Chair's Closing Remarks14:04 - Next Meeting
Highlights from the IESBA's January 12-14, 2015, meeting in London, UK.00:06 Introduction00:43 Opening Remarks from IESBA Chair Stavros Thomadakis2:30 Non-Assurance Services 4:07 Long Association6:33 Part C (Professional Accountants in Business)8:48 Structure of the Code10:55 Safeguards13:48 Responding to Non-Compliance with Laws and Regulations18:42 Conclusions/Next Meeting
Highlights from the IPSASB’s December 8-11, 2014, meeting in Toronto, Canada.:40 – Chair’s Opening Remarks3:03 – Strategy and Work Plan5:33 – IPSASs 34-387:14 – IPSAS 338:25 – Recommended Practice Guideline 3, Reporting Service Performance10:07 – Social Benefits11:46 – Public Sector Combinations14:04 – Public Sector Financial Instruments16:41 – Chair’s Closing Remarks17:30 – Next Meeting
Podcast: IAESB Chair Peter Wolnizer and Education Board members Eileen Walsh and Anne-Marie Vitale provide an overview of activities conducted during the IAESB’s October 29-31, 2014, meeting in New York.Introduction – :07Chair’s opening remarks – :52Revision of IES 8 – 3:31Learning Outcomes Guidance project proposal – 4:39IAESB at World Congress of Accountants 2014 - 6:00Chair’s closing remarks –6:59Next meeting -10:44
Highlights from the IESBA's October 13-15, 2014, meeting in New York, USA.:55 - Chair highlights3:05 - Structure of the Code4:59 - Exposure Draft Part C7:30 - Responding to Non-Compliance with Laws and Regulations 13:00 - Conclusion and Next Meeting
Highlights from the IPSASB's September 15-18, 2014, meeting in Brussels, Belgium.:54 – Approval of Conceptual Framework2:11 – Updates on Current Projects4:04 – Strategy and Work Plan Consultation5:33 - Social Benefits Consultation Paper6:18 - Chair’s Closing Remarks
Listen to the podcast below. See the June 2014 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.
Listen to the podcast below. See the March 2014 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.
Listen to the podcast below. See the September 2013 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.
Listen to the podcast below. See the December 2013 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.
Highlights from the IESBA's July 7-9, 2014 meeting in New York, USA.00:40 Overview 3:02 Structure of the Code 5:28 Part C of the Code 10:15 Long Association 13:27 Conclusion and Next Meeting
Podcast: IAESB Chair Peter Wolnizer and IAESB members Eileen Walsh and David Simko review key developments from the Education Board's June 23-25, 2014, meeting in New York. Introduction - :50IES 8 Exposure Draft - 1:55 2014-2016 Strategy and Work Plan - 6:05 Update on the Framework - 9:55Chair's closing remarks - 13:55
Highlights from the IPSASB's June 24-27, 2014, meeting in Toronto, Canada.:44 - Chair's Opening Remarks2:40 - Conceptual Framework Update3:25 - First-time Adoption of IPSASs (Exposure Draft 53)4:25 - Government Business Enterprises Consultation Paper6:14 - Public Sector Combinations7:00 - Social Benefits Consultation Paper8:32 - Exposure Drafts 48-52
IAESB Chair Peter Wolnizer and Deputy Chair Saleem Kharwa review key developments from the October 30 – November 1, 2013, meeting in Toronto, Canada. Update on IESs 2 and 3 – 1:04Definition of the Professional Accountant – 3:40Update on IES 8 – 6:20Chair Wrap-up – 8:41
Podcast: IAESB Chair Peter Wolnizer and IAESB members Chris Austin, David Simko, and Gareth Wellings discuss key topics from the Education Board's April 9-11, 2014, meeting in New York. Introduction - :522014-2016 Strategy and Work Plan - 2:25Revision of the Framework - 4:38Developments with the Glossary - 7:28IAESB presentation to World Bank recap - 8:54Chair's closing remarks - 10:59
Highlights from the IESBA's April 7-9, 2014 meeting in Toronto, Canada.00:29 Overview 3:07 Long Association 6:39 Structure of the Code9:27 Non-Assurance Services12:01 Part C of the Code15:46 Conclusion and Next Meeting
This audio podcast provides an overview of the IPSASB's Strategy Consultation for 2015 forward and the Consultation on its 2015-2019 Work Program.:35 - Goals of the Consultation Paper and key questions to stakeholders2:30 - IPSASB strategic objective for 2015 forward4:19 - Outcomes needed to meet strategic objective4:53 - Outputs supporting outcomes6:02 - Potential new projects8:08 - Future of Cash Basis IPSAS10:28 - IPSASB oversight12:01 - Next steps
Highlights from the IPSASB's September 16-19, 2013, meeting in Toronto, Canada. :32 - Accounting for Social Benefits1:45 - Status of Consultation Paper on IPSASB strategy2:45 - Exposure Draft - Elements and Recognition in Financial Statements4:55 - Exposure Draft - Measurement of Assets and Liabilities in Financial Statements5:25 - Exposure Draft - First-time Adoption of Accrual Basis International Public Sector Accounting Standards7:25 - Update on IPSASs 6-810:00 - Chair and Deputy Chair Final Remarks
Highlights from the IPSASB's March 11-14, 2014, meeting in Toronto, Canada. :06 - Introduction:33 - Strategy and Work Plan2:06 - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities5:05 - Conceptual Framework: Measurement6:02 - Conceptual Framework: Presentation7:11 - Public Sector Financial Instruments 8:28 - Social Benefits10:38 - Chair’s closing remarks
Highlights from the IPSASB's December 2-5, 2013, meeting in Ottawa, Canada. :22 – IASB and IPSASB Conceptual Frameworks2:00- Conceptual Framework: Elements and Recognition4:00 - Conceptual Framework: Measurement and Conceptual Framework: Presentation6:26 - Exposure Draft for Recommended Practice Guideline: Service Performance Information 7:57 – Emissions Trading Schemes9:41 - Update on IPSASB members10:33 – Chair’s 2014 Outlook
Highlights from the IESBA's December 4-6, 2013 meeting in New York, New York.00:33 Overview 1:03 Long Association 2:50 Structure of the Code6:14 Non-Compliance with Laws and Regulation10:16 Future Strategy and Work Plan
Highlights from the IESBA's September 16-18, 2013 meeting in Sydney, Australia.00:32 Overview1:04 Part C of the Code (Professional Accountants in Business)2:52 Suspected Illegal Acts6:54 Long Association9:44 Structure of the Code
Listen to the podcast below. See the June 2013 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.
Podcast: IPSASB Chair Andreas Bergmann discusses highlights of the June 17-20, 2013, meeting in Toronto:32 Chair's Overview1:36 Update on Conceptual Framework elements2:55 Recommended Practice Guidelines (RPG), Reporting on Long-term Sustainability of Public Finances4:50 RPG, Financial Statement Discussion and Analysis6:50 Other Key IPSASB Actions and Discussions8:37 Chair's Closing Thoughts
Podcast: IAESB Chair Peter Wolnizer and Deputy Chair Saleem Kharwa provide meeting highlights from the IAESB’s June 17-19, 2013, meeting in New York.
Highlights from the IESBA's June 10-12, 2013 meeting in New York.0:33 Overview2:00 Structure of the Code5:42 Responding to a Suspected Illegal Act9:34 Strategy & Work Plan
Podcast: Meeting Highlights from the IESBA's March 11-13, 2013 meeting in New York.00:21 Overview3:34 Responding to a Suspected Illegal Act6:32 Those Charged with Governance8:24 Part C of the Code11:05 Structure of the Code13:26 Long Association15:56 Non-Assurance Services
Listen to the podcast below. See the IAASB's December 2012 meeting page for additional materials, including meeting highlights, agenda papers, and full audio recordings.