Deloitte IFRS Podcast on financial instruments: classification and measurement
01 Oct, 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 (summary of IASB proposals; summary of FASB proposals). The discussion is chaired by Robert Bruce. The podcast is available for download here (19:30 mins, 23mb) or via iTunes; it is the first in a series that will be posted to IAS Plus.