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.

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