IFRS Discussion Group – Report on September 10, 2015 Meeting
Start date:
End date:
Location: Toronto
The following topics were discussed at the meetings:
Items Presented and Discussed at the September 10, 2015 Meeting
- IAS 19: Annuity Buy-ins
- IAS 38: Cloud Computing Arrangements
- IAS 7: Disclosure of Interest in the Statement of Cash Flows
- IAS 21: Determining Functional Currency
- IAS 21 and IAS 39: Translation of a Monetary Asset in an Economy with Multiple Exchange Rates
- IAS 21 and IAS 39: Translation of an Equity Investment and Impairment Considerations
- IFRS 9: Effective Interest Rate
- IAS 12 and IAS 34: Income Tax Expense for Interim Periods
- IFRS 3 and IAS 12: Uncertain Tax Positions Acquired in a Business Combination
Update on Previous Items Discussed by the Group
- IAS 23: Impairment
- IAS 33: Escrow Share Arrangements
- IFRS 3, IAS 16 and IAS 37: Contingent Consideration in an Asset Purchase
- IFRS 3: Various Issues
- IAS 1: Classification of Long-term Debt to Be Repaid from an Offering
Other Matters
- IFRS 3: Business Combinations
- IFRS 15: Revenue from Contracts with Customers
- Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to
- IFRS 10 and IAS 28)
- IASB Agenda Consultation
Review the Report on the AcSB's Web site. The audio recordings of the Group’s full discussion is also available.