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Report on the IFRS Discussion Group Meeting – May 14, 2015

Start date:

End date:

Location: Toronto

On August 28, 2015, the Accounting Standards Board (AcSB) released a report and audio recordings that details the Group’s discussions.

Items Presented and Discussed:

  • IAS 1: Disclosure Initiative Amendments
  • IAS 19: Discount Rates
  • IAS 36: Recoverable Amount
  • IAS 39: Classification of Exchanged Shares
  • IAS 39: Classification of Cash and Cash Equivalents
  • IFRS 9: Transition
  • IFRS 9: Hedge Accounting
  • IFRS 15: Transition
  • Definition of a Publicly Accountable Enterprise

Update on Previous Items Discussed by the Group:

  • IAS 16: Capitalization of Costs

Other Matters:

  • IFRS 15: Revenue from Contracts with Customers
  • IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment

Review the report and listen to the audio recordings on the AcSB's Website.

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