IFRS Discussion Group – Report of the September 21, 2022 Meeting

Start date:

End date:

Location: Toronto

On October 25, 2022, the IFRS Dis­cus­sion Group of the Ac­count­ing Stan­dards Board re­leased a de­tailed meet­ing re­port of this meeting.

AGENDA

ITEMS PRESENTED AND DISCUSSED

  • Impact of Rising Inflation and Interest Rates on Financial Reporting
  • Financial Reporting Implication of OECD Pillar Two GloBE Rules
  • IAS 12: Deferred Taxes Related to Assets and Liabilities Arising from a Single Transaction
  • Subsidiary’s Accounting for a Spin-off Transaction
  • IFRS 9: Cash Received via Electronic Transfer as Settlement for a Financial Asset

PREVIOUS ITEMS DISCUSSED BY THE GROUP

  • Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
  • IFRS 17: Matters for Non-insurance Entities
  • IFRS 2: Share-based Payment Awards with Variable Vesting Periods

OTHER MATTERS

  • Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction
  • Post-implementation review of IFRS 9- Impairment

Re­view the de­tailed meet­ing re­port on the AcSB's Web site.

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