IFRS Discussion Group – Report on September 22, 2021 Meeting
Start date:
End date:
Location: Toronto
In October 2021, the Accounting Standards Board released a summary of the Group’s discussions as follows:
ITEMS PRESENTED AND DISCUSSED AT THE SEPTEMBER 22, 2021 MEETING
- IAS 2: Costs Necessary to Sell Inventories
- Accounting for Crypto Assets Held on Behalf of Others
- IFRS 9: Issuer’s Accounting for Green Bonds
PREVIOUS ITEMS DISCUSSED BY THE GROUP
- Amended IAS 1: Application of Paragraph 72A to Classify a Term Loan as Current or Non-current
OTHER MATTERS
- Third Agenda Consultation
- Initial Application of IFRS 17 and IFRS 9- Comparative Information
- AcSB Draft Strategic Plan 2022-2027
- Disclosure Requirements in IFRS Standards, a Pilot Approach
PRIVATE SESSION
- IASB Documents for Comment
Read the meeting summary on the AcSB's Web site.