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.