IFRS Discussion Group — June 1, 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 and IAS 38: Indefinite Lived Intangibles Amortization
- IAS 1: Compliance with IFRSs
- IAS 12: Tax Asset Arising on Purchase of Tax Loss Carryforwards
- IAS 7 and IAS 33: Cash Flow per Share
- IAS 16: Farm-out or Option Agreements in the Mining or Oil and Gas Industries
- IAS 36: Testing Goodwill for Impairment