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IFRS Discussion Group – Report on September 23, 2020 Meeting

Start date:

End date:

Location: Toronto

In October 2020, the Accounting Standards Board released a summary of the Group’s discussions as follows:

ITEMS PRESENTED AND DISCUSSED AT THE SEPTEMBER 23, 2020 MEETING

  • Income Statement Presentation of COVID-19 Impacts
  • IAS 1: Application of Paragraph 72A to Classify a Term Loan as Current or Non-current
  • IAS 19: Changes to Discount Rate Method

PREVIOUS ITEMS DISCUSSED BY THE GROUP

  • Push-down Accounting and the Accounting for Asset Acquisitions

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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