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IFRS Discussion Group – Report on June 20, 2019 Meeting

Date recorded:

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.

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