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IFRS Discussion Group – Report on June 12, 2014 Meeting

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Sep 11, 2014

On September 11, the Accounting Standards Board released an executive summary of discussions and decisions with respect to the topics addressed at this meeting.

The following topics were discussed:

  1. IAS 23: Financial Liabilities Measured at Fair Value through Profit or Loss;
  2. IAS 23: Impairment;
  3. IAS 19: Shared-Risk Pension Plans;
  4. Non-GAAP and Additional GAAP Measures;
  5. IFRS 11: Accounting for Changes in Classification between Joint Ventures and Joint Operations;
  6. IAS 1: Opening Statement of Financial Position; and
  7. IFRS 3, IFRS 13 and IAS 37: Asset Retirement Obligations Assumed in a Business Combination or Asset Purchase.
  8. IFRIC 21: Levies – Property Taxes in Canada;
  9. IFRS 11: Application Issues; and
  10. Adoption of IFRS by Investment Funds.

Read the executive summary.

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