IFRS Discussion Group – April 19, 2012 Meeting

The IFRS Discussion Group is a discussion forum only. The Group’s purpose is to assist the Accounting Standards Board (AcSB) regarding issues arising on the application of International Financial Reporting Standards (IFRSs) in Canada. The Group is comprised of members with various backgrounds who participate as individuals in the discussion. Any views expressed in the public meeting, do not necessarily represent the views of the organization to which a member belongs or the views of the AcSB. The discussions of the Group do not constitute official pronouncements or authoritative guidance.

Comments made in relation to the application of IFRSs do not purport to be acceptable or unacceptable application of IFRSs. Only the IFRS Interpretations Committee or the International Accounting Standards Board can make such a determination. 

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• Opening Remarks
• Updates
• First Annual IFRS Financial Statements
• Going Concern Language in SEC Filings
• News from the Regulators
• IFRS 3 and IFRS 13: Measuring the Fair Value of Debt Assumed in a Business Combination
• IFRS 3 and IAS 12: Uncertain Tax Positions Acquired in a Business Combination
• IAS 12: Part VI.I Tax on Dividends Paid to Preferred Shareholders
• IAS 16: Useful Life of Leasehold Improvements
• IAS 17 and IAS 40: Initial Direct Leasing Costs for Investment Properties Measured Using the Fair Value Model
• IAS 33: Diluted Earnings per Share when Debt Can Be Settled in Cash or Shares