IFRS Discussion Group — January 12, 2012 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
- Preparing Annual IFRS Financial Statements
- IFRS 1: Change in Date of Transition to IFRSs
- IFRS 2 & IAS 32/39: Recognition of Share Purchase Warrants
- IFRS 11: Classification of Limited Partnerships Subject to Joint Control
- IFRS 11: Guarantees of Debt of a Joint Arrangement
- IAS 8: Disclosure Requirements for Retrospective Application of New Standards
- IAS 10: Reissuing Financial Statements in Connection with an Offering Document
- IAS 23: Capitalization of Borrowing Costs on Major Renovations
- IAS 28: Dilution in Ownership Interests
- IAS 36: Impairment Test of Provisional Goodwill Acquired during the Current Period
- Issues Submitted but Not Brought Forward