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
- IFRS 3, IAS 16 and IAS 37: Contingent Consideration in an Asset Purchase
- IFRS 3, IFRS 15, IAS 18 and IAS 37: Contingent Consideration in an Asset Sale
- IFRS 1: Carve-out Financial Statements
- IAS 19 and IAS 21: Foreign Exchange Gains and Losses on Defined Benefit Pension Plan Obligations
- IAS 19: Refundable Tax Accounts in Retirement Compensation Arrangements
- IAS 32, IAS 33 and IFRIC 17: Dividend Reinvestment Plans
Disclosures of Contractual Commitments
- IFRS 9 and IAS 39: Flow-through Shares with Attached Share Purchase Warrants
- IAS 33: Escrow Share Arrangements
- IFRS 11: Application Issues and Process of IFRS Interpretations Committee
Update on Previous Items Discussed by the Group
- IFRIC 21: Levies
Other Matters
- IFRS 9: Financial Instruments
- IFRS 15: Revenue from Contracts with Customers
- IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment
Review the report.