IFRS Discussion Group — June 16, 2011 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 and updates
- First Quarter 2011 Filings
- The IFRS Discussion Group’s Mandate
- IFRS 2 & IAS 16/38/40: Transfer of Net Assets for Shares in a Group Restructuring
- IFRS 6 & IAS 16: Accounting for Farm-outs in Extractive Industries
- IAS 1: Classification of Bankers Acceptances and Commercial Paper
- IAS 8: Application of the Hierarchy
- IAS 17: Changes in the Terms of an Operating Lease Agreement
- IAS 24: Key Management Personnel
- Outreach Request from IFRS Interpretations Committee