IFRS Discussion Group
Archived Audio Webcast
July 19, 2012
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
- Comprehensive Revaluation of Assets and Liabilities
- Presentation of Combined Financial Statements
- IFRS 2, IAS 32 and IAS 33: Modification of Share Purchase Warrants
- IFRS 11: Classification of a Bare Trust Set up for a Real Estate Project
- IFRS 11: Application Issues
- IAS 1: Classification of Long-term Debt to be Repaid from an Offering
- IAS 8: IFRSs Issued but not yet Effective
- IAS 39: Implications for Hedging Relationships of Novation of Derivatives