IFRS Discussion Group – Report of the September 19, 2023 Meeting

Start date:

End date:

Location: Toronto

The IFRS Discussion Group of the Accounting Standards Board released a detailed meeting report of this meeting. 

AGENDA 

ITEMS PRESENTED AND DISCUSSED 

  • Accounting for the Development of Carbon Credits by a Renewable Energy Generator 
  • Unit of Account for Lease Modification Accounting 
  • Accounting for Equity Instruments in a Shares-for-Debt Transaction 
  • IAS 1: Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Grace Period 

OTHER MATTERS 

  • Annual Improvements to IFRS Accounting Standards – Volume 11 
  • Post-implementation Reviews 
  • Recent Amendments Made to IFRS Accounting Standards 

PRIVATE SESSION 

  • Private Session

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

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