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IFRS Discussion Group – Report on December 9, 2014 Meeting

  • IFRS - AcSB Image

Feb 25, 2015

On February 25, 2015, the Accounting Standards Board released a summary report and an audio recording of the Group’s discussions held on December 9, 2014.

The following issues were discussed during the meeting:

  • IAS 1 and IAS 32: Classification of Debt with Embedded Equity-linked Derivatives
  • IAS 36: Allocating Corporate Costs to a Cash-generating Unit
  • IAS 36: Measuring Recoverable Amount and Allocating Impairment Loss
  • IFRS 5 and IAS 36: Impairment Measurement
  • IFRS 3, IFRS 6, IFRS 10 and IAS 16: Acquisition of an Entity Holding a Single Asset
  • IAS 16: Capitalization of Costs
  • IAS 16 and IAS 38: Revenue-based Amortization
  • IAS 16: Depreciation of Spare Parts, Stand-by Equipment and Servicing Equipment
  • IFRS 13 and IAS 39: Fair Value Measurement of Government Loans
  • IFRS 13 and IAS 39: Subsequent Measurement of Fair Value
  • Rate-regulatedActivities
  • IFRS 11: Joint Arrangements
  • IFRS15: Revenue from Contracts with Customers
  • IAS19:Longevity Swaps, Annuity Buy-in and Buy-out and Discount Rate
  • IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment

Read the summary report.

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