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.