IFRS Discussion Group – Report on December 15, 2021 Meeting
Start date:
End date:
Location: Toronto
In January 2022, the Accounting Standards Board released a summary of the Group’s discussions at its meeting on December 15, 2021, as follows:
ITEMS PRESENTED AND DISCUSSED AT THE DECEMBER 15, 2021 MEETING
- IFRS 9: Cash Received via Electronic Transfer as Settlement for a Financial Asset
- Accounting for a Renewable Energy Power Purchase Agreement and the Associated Renewable Energy Credits
- IAS 16: Property, Plant and Equipment – Proceeds before Intended Use
OTHER MATTERS
- Disclosure Requirements in IFRS Standards, a Pilot Approach
- Post-implementation Review of IFRS 9—Classification and Measurement
- Subsidiaries without Public Accountability: Disclosures
- Non-current Liabilities with Covenants (Amendments to IAS 1)
- Supplier Finance Arrangements
PRIVATE SESSION
- IASB Documents for Comment
Read the meeting summary on the AcSB's Web site.