IFRS Discussion Group
Archived Audio Webcast
December 9, 2014
The IFRS Discussion Group is a discussion forum only. The Group’s purpose is to assist the Accounting Standards Board (AcSB) regarding the identification of issues arising on the application of International Financial Reporting Standards (IFRSs) in Canada. The Group comprises 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 conclusions about acceptable or unacceptable application of IFRSs. Only the International Accounting Standards Board or the IFRS Interpretations Committee can make such a determination.
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- Opening Remarks and Updates
- Non-authoritative Guidance
- 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 Allocation of 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
- Closing Remarks