Date recorded:

At its meeting on October 5, 2017, the IFRS Discussion Group, noting that entities adopting IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers, on or after January 1, 2018 have raised questions around what they should be disclosing in their condensed interim financial statements after adopting these two new standards, discussed five specific fact patterns relating to these questions. Of note in this regard, representatives from the Canadian Securities Administrators participated in these discussions and provided their views on the fact patterns discussed.

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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