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.