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IFRS Discussion Group – Report on October 16, 2018 Meeting

Start date:

End date:

Location: Toronto

On November 22, 2018, the Accounting Standards Board released a summary of the Group’s discussions.

ITEMS PRESENTED AND DISCUSSED AT THE OCTOBER 16, 2018 MEETING

  • IFRS 11 and IFRS 16: Identifying the Customer in a Lease Contract for the Use of Assets by a Joint Arrangement
  • IFRS 11 and IAS 28: Assessing for Joint Control
  • IFRS 16 and IAS 16: Accounting for Asset Retirement Obligations
  • IFRS 16: Identifying Separate Lease Components
  • IFRS 16: Guidance on “Low-value” Leases
  • IFRS 16: Lessee’s Discount Rate
  • IFRS 2 and IAS 8: Modifications to Performance Conditions
  • Cryptocurrencies – Employee Benefits

UPDATE ON PREVIOUS ITEMS DISCUSSED BY THE GROUP

  • IAS 2 and IAS 41: Cannabis Accounting – Costs Incurred Related to Biological Transformation and Presentation
  • IFRS 16 and IAS 38: Cloud Computing Arrangements
  • Cryptocurrencies

OTHER MATTERS

  • IASB Discussion Paper: Financial Instruments with Characteristics of Equity
  • Liabilities in Relation to a Joint Operator’s Interest in a Joint Operation
  • IBOR Reform

PRIVATE SESSION

  • IASB Document 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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