This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.