IFRS Discussion Group
Archived Audio Webcast
January 11, 2013
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.
Listen to the audio webcasts of the topics discussed. Read the Observer Summary to help you follow the Group’s discussion.
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- Opening Remarks and Updates
- IFRS 2: Share-based Payment Awards with Variable Vesting Periods
- IFRS 2: Outreach Request from IFRS Interpretations Committee
- IFRS 12: Disclosures in Interim Financial Statements
- IFRS 13: Disclosures in Interim Financial Statements
- IFRS 13: Prospective Transition Adjustments
- IAS 19 (2011): Transition (Other than for Defined Benefit Pension Plans)
- IAS 32: Cash Settlement Options for Equity Linked Conversion Features in Convertible Debt
- IAS 39: Measurement of an Investment in a Private Company