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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.

Related Topics

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