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.

IFRS Discussion Group – Report on November 29, 2016 Meeting

Start date:

End date:

Location: Toronto

On February 21, 2017, the Accounting Standards Board released a summary of the Group’s discussions.

The following topics were discussed at the meetings:

Items Presented and Discussed at the November 29, 2016 Meeting

  • IAS 8 and IAS 12: Change in Tax Rate for Indefinite Life Intangible Assets
  • IAS 21: Source of Exchange Rates
  • Update on Implementation Support
  • IFRS 16: Transition
  • IFRS 9: Non-viability Contingent Conversion Feature
  • IAS 16: Capitalization of Costs
  • Settlement of a Shareholder Loan

Update on Previous Items Discussed by the Group

  • IFRS 6: Technical Feasibility and Commercial Viability
  • IFRS 15: Guidance on Transition Resource Group
  • IFRS 3 and IAS 39: Transaction Price Allocation

Other Matters

  • IFRS 5 and IFRS 9: Application of IFRS 9 to Transactions of a Subsidiary when the Subsidiary is Held for Sale
  • IASB Agenda Consultation
  • Pension and Post-employment Benefit Plans

Private Sessions

  • IASB's Accounting Standards Advisory Forum Topics

Review the Report on the AcSB's Web site. The audio recordings of the Group’s full discussion are 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.