IFRS Discussion Group - March 4, 2010 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
- IFRS 1 Meaning of "Presented"
- IFRS 1 and IAS 23 Capitalization of Borrowing Costs
- IFRS 1 and IAS 24 Related Party Transactions
- IAS 1 Going Concern
- IAS 8 Push-Down Accounting and IFRSs
- IAS 12 Income Taxes and Certain Trust Structures
- IAS 17 Residual Value in Calculation of Implicit Interest Rate
- IAS 19 Increasing Vacation Entitlements
- IAS 32 Classification of Income Trust Units
- IAS 36 Deferred Taxes in Testing for Impairment
- Framework Consistent Assumptions
- Definition of a Publicly Accountable Enterprise