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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.

Related Topics

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