Sinopse
Deloitte IFRS
Episódios
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3. Financial instruments: Andrew Spooner and Bob Uhl debate hedge accounting developments
15/10/2010Andrew 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.
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1. Financial instruments: Andrew Spooner and Bob Uhl debate classification and measurement developments
28/09/2010Andrew 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.
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2. Financial instruments: Andrew Spooner and Bob Uhl debate impairment developments
28/09/2010Andrew 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.