IFRS Discussion Group – Report and Video Recording of the May 19, 2022 Meeting

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Location: Toronto

On June 2, 2022, the IFRS Discussion Group of the Ac­count­ing Stan­dards Board re­leased a video of the Group’s meet­ing held on May 19, 2022. The detailed meeting report was issued in July 2022.


The IFRS Discussion Group discussed the topics below, in addition to routine updates.

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

Watch the video and/or re­view the detailed meet­ing re­port on the AcSB's Web site.

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