IFRS® Discussion Group – Report on January 10, 2018 Meeting
Start date:
End date:
Location: Toronto
On February 21, 2018, the Accounting Standards Board released a summary of the Group’s discussions.
ITEMS PRESENTED AND DISCUSSED AT THE JANUARY 10, 2018 MEETING
- Cryptocurrencies
- IFRS 16: Fixed Payments and Variable Lease Payments
- IFRS 16: Future Lease Payments
- IFRS 16: Lessee’s Discount Rate
- IFRS 16: Lease Incentive
- IFRS 15: Changes in Transaction Price
- IFRS 16 and IAS 38: Cloud Computing Arrangements
- IFRS 9 and IFRS 15: Scope Interactions
- IFRS 9: Modifications or Exchanges of Financial Liabilities that do not Result in Derecognition
UPDATE ON PREVIOUS ITEMS DISCUSSED BY THE GROUP
- IAS 16: Capitalization of Costs
- IFRS 3 and IAS 39: Transaction Price Allocation
OTHER MATTERS
- IASB’s Accounting Standards Advisory Forum
- Issues Submission
- U.S. Tax Reform
Read the meeting summary and listen to the audio recordings of the Group’s full discussion on the AcSB's Web site.