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.
Related Topics
- IAS 7 — Statement of Cash Flows
- IAS 12 — Income Taxes
- IAS 16 — Property, Plant and Equipment
- IAS 23 — Borrowing Costs
- IAS 32 — Financial Instruments: Presentation
- IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
- IAS 39 — Financial Instruments: Recognition and Measurement
- IAS 41 — Agriculture
- IFRS 2 — Share-based Payment
- IFRS 3 — Business Combinations
- IFRS 9 — Financial Instruments
- IFRS 16 — Leases