Report on the IFRS Discussion Group Meeting – December 3, 2015
Start date:
End date:
Location: Toronto
The following topics were discussed at the meetings:
Items Presented and Discussed at the December 3, 2015 Meeting
- IAS 19: Change in Discount Rate Approach
- IFRS 2 and IFRS 3: A Reverse Takeover Involving Joint Control
- IFRS 9: Impaired Assets on Transition
- IFRS 15 and IAS 18: Bill-and-hold Arrangements
- IAS 32 and IAS 39: Changes to Convertible Debt
- IAS 1: Disclosing Significant Accounting Policies
- Recent Regulatory Publications on Financial Reporting Matters
Update on Previous Items Discussed by the Group
- IAS 23: Financial Liabilities Measured at Fair Value through Profit or Loss
- IAS 21: Determining Functional Currency
Other Matters
- Draft IFRIC Interpretations
- IAS 16 and IAS 38: Variable Payments for Asset Purchases
- IAS 36: Recoverable Amount and Carrying Amount of a Cash-generating
Review the Report on the AcSB's Web site. The audio recordings of the Group’s full discussion is also available.