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 June 21, 2018 Meeting

Start date:

End date:

Location: Toronto

On August 2, 2018, the Accounting Standards Board released a summary of the Group’s discussions.

ITEMS PRESENTED AND DISCUSSED AT THE JUNE 21, 2018 MEETING

  • Cryptocurrencies – Mining Activities
  • IFRS 10 and IFRS 15: Sale of Non-financial Assets Involving Royalty Interest
  • IFRS 15 and IAS 23: Capitalization of Financing Costs
  • IFRS 13 and IAS 41: Cannabis Accounting – Recognition and Determining Fair Value
  • IAS 41: Cannabis Accounting – Costs Incurred Related to Biological Transformation
  • IAS 2 and IAS 41: Cannabis Accounting – Presentation
  • IFRS 9: Modifications or Exchanges of Fixed-rate and Floating-rate Financial Instruments
  • IFRS 9: Lifetime Expected Credit Losses for Trade Receivables

UPDATE ON PREVIOUS ITEMS DISCUSSED BY THE GROUP

  • Cryptocurrencies
  • IFRS 16 and IAS 38: Cloud Computing Arrangements
  • IFRS 16: Lease Incentive
  • IFRS 16 and IAS 34: Variable Lease Payments

OTHER MATTERS

  • Effective Dates for New Standards
  • IFRS 17: Insurance Contracts

PRIVATE SESSION

  • 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.

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.