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.