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.
Related Topics
- Disclosure initiative — Primary Financial Statements [ED]
- Business Combinations – Disclosures, Goodwill and Impairment (Possible Amendments to IFRS 3 and IAS 36) [ED]
- Lease Liability in a Sale and Leaseback [Completed]
- IASB’s Third Agenda Consultation [Completed]
- Classification of Liabilities as Current or Non-current (Amendments to IAS 1) [Completed]
