23 episodes

Deloitte IFRS

Deloitte IFRS Deloitte

    • Business

Deloitte IFRS

    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.

    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.

    • 25 min
    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.

    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.

    • 20 min
    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.

    21. Robert Bruce hosts an interview on some of the issues and challenges that entities may encounter when applying the IASB's new standard, IFRS 15 Revenue with Contracts from Customers.

    In this interview, Robert speaks with Phil Barden, a Partner in the Deloitte UK IFRS Centre of Excellence, and Amy Haworth, a Senior Manager in the Deloitte UK IFRS Centre of Excellence. They discuss in greater detail the core principles underpinning the IFRS 15 framework, and potential issues that certain IFRS reporters may encounter when implementing this standard. They additionally discuss certain guidance that IFRS 15 introduces of which IFRS reporters will need to be aware, such as disclosures, contract modifications and customer options to purchase additional goods and services, and transition options.

    • 1 hr
    20. Robert Bruce hosts a video interview on the release of the IASB's 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.

    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.

    • 14 min
    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.

    19. Robert Bruce hosts a video interview on the release of the IASB's discussion paper on macro hedging, entitled Accounting for dynamic risk management - a portfolio revaluation approach for macro hedging.

    In this interview, Robert questions Kush Patel, Director in the UK IFRS Centre of Excellence, on the alternative solutions to the macro-hedging problem considered by the IASB, including how it addresses the issues faced under the IAS 39 Financial Instruments: Recognition and Measurement model, as well as some of the new difficulties and complexities the alternatives pose.

    • 17 min
    18. IFRS 9 general hedge accounting model - Detailed explanation.

    18. IFRS 9 general hedge accounting model - Detailed explanation.

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

    • 19 min

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