IFRS Discussion Group – Report on June 20, 2019 Meeting
Start date:
End date:
Location: Toronto
On July 24, 2019, the Accounting Standards Board released a summary of the Group’s discussions.
ITEMS PRESENTED AND DISCUSSED AT THE JUNE 20, 2019 MEETING
- Timing of Applying Agenda Decisions
- IFRS 16: Determining Lease Payments
- IFRS 16: Right to Control Assessment
- IFRS 15 and IAS 10: Realization of Variable Consideration
- IFRS 9: Statute Barred Payables
- IFRS 9: Fair Value Option
- IFRS 3, IAS 12, IFRIC 23: Uncertain Tax Positions Acquired in a Business Combination
- Client Money
PREVIOUS ITEMS DISCUSSED BY THE GROUP
- IFRS 16 and IAS 38: Cloud Computing Arrangements
- Cryptocurrencies
- Cryptocurrencies – Other Considerations
- IAS 41: Cannabis Accounting – Costs Incurred Related to Biological Transformation
- IAS 16: Capitalization of Costs
OTHER MATTERS
- Lessee’s Incremental Borrowing Rate
- Reminders on IASB Documents for Comments
- Proposed Amendments to IFRS 17 Insurance Contracts
- PRIVATE SESSION
- IASB 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.
