IFRS Discussion Group – Report on January 10, 2019 Meeting
Start date:
End date:
Location: Toronto
On February 8, 2019, the Accounting Standards Board released a summary of the Group’s discussions.
ITEMS PRESENTED AND DISCUSSED AT THE JANUARY 10, 2019 MEETING
- IFRS 16 and IAS 34: Disclosing the Effects of Adopting the Leases Standard
- IFRS 16: Scope Exemption for Non-regenerative Resources
- IFRS 9 and IAS 37: Credit Enhancement on Trade Receivables
- IFRS 9: Classification of Related Party Loans
- Spin-off Transaction
- Cryptocurrencies – Other Considerations
- IFRS 3: Definition of a Business
UPDATE ON PREVIOUS ITEMS DISCUSSED BY THE GROUP
- IFRS 16 and IAS 38: Cloud Computing Arrangements
- IAS 2 and IAS 41: Cannabis Accounting – Costs Incurred Related to Biological Transformation and Presentation
- IFRS 16 and IAS 16: Accounting for Asset Retirement Obligations
OTHER MATTERS
- Sale of Output by a Joint Operator
- IBOR Reform
PRIVATE SESSION
- IASB and IFRS Interpretations Committee – 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.