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.