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IFRS Discussion Group – Report on October 5, 2017 Meeting

Start date:

End date:

Location: Toronto

On November 20, 2017, the Accounting Standards Board released a summary of the Group’s discussions.

ITEMS PRESENTED AND DISCUSSED AT THE OCTOBER 5, 2017 MEETING

  • IFRS 9, IFRS 15 and IAS 34: Disclosing the Effects of Adopting New Standards
  • IFRS 16: Lease Term
  • IFRS 16: Easement Granted by Regulatory Authority
  • IFRS 15: Significant Financing Component
  • IFRS 9: Own Use Contracts
  • IFRS 9: Classification of Financial Assets
  • IAS 8 and IAS 12: Change in Tax Rate for Indefinite Life Intangible Assets

UPDATE ON PREVIOUS ITEMS DISCUSSED BY THE GROUP

  • IFRS 9: Modifications or Exchanges of Financial Liabilities that do not Result in Derecognition
  • IAS 12: Interest and Penalties Related to Income Taxes
  • IFRS 5: Abandonment or Sale of a Mineral Property
  • IFRS 3 and IAS 39: Transaction Price Allocation
  • IFRS 16 and IAS 34: Variable Lease Payments

OTHER MATTERS

  • Reminders on IASS Documents for Comments and IFRS 9 Amendments
  • Non-authoritative Material – IFRS 9, IFRS 15 and IFRS 16
  • Pension and Post-employment Benefit Plans

PRIVATE SESSION

  • IASB Documents for Comments

Read the meeting summary and listen to the audio recordings of the Group’s full discussion on the AcSB's Web site.

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