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IFRS Discussion Group – Report on September 25, 2019 Meeting

Start date:

End date:

Location: Toronto

In September 2019, the Accounting Standards Board released a summary of the Group’s discussions.

ITEMS PRESENTED AND DISCUSSED AT THE SEPTEMBER 25, 2019
MEETING

  • IFRS 16: Sales-leaseback Transaction with Variable Payments
  • IFRS 16 and IAS 7: Cash Flow Presentation of Sale-leaseback Transactions
  • IFRS 16 and IAS 37: Variable Lease Payments and Onerous Lease Provisions
  • IFRS 16, IAS 16, and IAS 23: Timing of Depreciation of a Right of Use Asset and IAS 23 Capitalization
  • IFRS 9 and IAS 39: IBOR Reform and Impacts on Financial Reporting
  • IFRS 3: Application Issues from an Asset Acquisition
  • IFRS 2: Share-based Payments for an Asset Acquisition
  • IAS 32 and IFRS 9: Allocating Transaction Price to Multiple Elements of a Transaction Involving Warrants

PREVIOUS ITEMS DISCUSSED BY THE GROUP

  • IAS 41: Cannabis Accounting – Costs Incurred Related to Biological Transformation and Presentation
  • IFRS 16: Right to Control Assessment
  • IFRS 3, IAS 12, IFRIC 23: Uncertain Tax Position Acquired in a Business Combination

OTHER MATTERS

  • Reminders on IASB® Documents for Comments

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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