IFRS Discussion Group - November 25, 2009 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 11 Capitalized Actuarial Gains and Losses on Change in Accounting Policy for Defined Benefit Plan Obligations
- IFRS 1 and IAS 24 Related Party Transactions
- IAS 1 Inclusion of Additional Statements in Financial Statements
- IAS 8 and IAS 16 Allocation into Components of Property, Plant and Equipment
- IAS 12 Income Taxes — Substantive Enactment
- IAS 12 Income Taxes — Flow-through Shares
- IAS 17 Calculation of the Implicit Interest Rate in a Lease
- IAS 19 Increasing Vacation Pay Entitlements
- IAS 21 Functional Currency of an Investment Holding Company
- Criteria for Issues Eligible for Consideration by the IDG