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Report on IFRS Discussion Group Meeting – September 11, 2014

Start date:

End date:

Location: Toronto

On December 8, 2014, the Accounting Standards Board issued this report, which provides details about the Group’s discussions at this meeting.

Topics discussed included:

Items Presented and Discussed at the September 11 Meeting

  1. IFRS 3, IAS 16 and IAS 37: Contingent Consideration in an Asset Purchase
  2. IFRS 3, IFRS 15, IAS 18 and IAS 37: Contingent Consideration in an Asset Sale
  3. IFRS 1: Carve-out Financial Statements
  4. IAS 19 and IAS 21: Foreign Exchange Gains and Losses on Defined Benefit Pension Plan Obligations
  5. IAS 19: Refundable Tax Accounts in Retirement Compensation Arrangements
  6. IAS 32, IAS 33 and IFRIC 17: Dividend Reinvestment Plans

Disclosures of Contractual Commitments

  1. IFRS 9 and IAS 39: Flow-through Shares with Attached Share Purchase Warrants
  2. IAS 33: Escrow Share Arrangements
  3. IFRS 11: Application Issues and Process of IFRS Interpretations Committee

Update on Previous Items Discussed by the Group

  1. IFRIC 21: Levies

Other Matters

  1. IFRS 9: Financial Instruments
  2. IFRS 15: Revenue from Contracts with Customers
  3. IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment

Review the report.

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