IFRS Discussion Group - November 30, 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, IFRS 3 and IAS 12 Tax Benefit from a Business Combination on Transition
- IFRS 1 and IAS 8 Statements Reissued-IFRS 1 Exemption Choice Changed
- IFRS 1 and IAS 12 Initial Recognition Exemption on First-time Adoption of IFRSs
- IFRS 2 and IFRS 3 Reverse Takeover that is Not a Business Combination
- IFRS 6 and IAS 16 Accounting For Farm-outs in Extractive Industries
- IAS 10 Events After Statements Authorized but Not yet Issued
- IAS 12 and IAS 20 Investment Tax Credits under IFRSs
- Issues Submitted But not Brought Forward