IFRS Discussion Group — March 31, 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.
Please click on the clip you wish to hear.
- Opening remarks and updates
- IAS 32 Classification for Shares Under Normal Course Issuer Bids
- IAS 33 Diluted Earnings per Share for Tandem Stock Appreciation Rights
- IAS 33 Earnings per Share/Unit for Entities with Puttable Equity Instruments
- IAS 34 Interim Financial Reports
- IFRIC 12 Intangible Asset — Non-Contractual Expenditures
- IFRIC 14 Minimum Funding Requirements
- IASB Post-implementation Review Proposal
- Issues Submitted but Not Brought Forward