IFRS Discussion Group
Archived Audio Webcast
June 12, 2014
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.
Please click on the clip you wish to hear.
- Opening Remarks and Updates
- Non-GAAP and Additional GAAP Measures
- IFRS 3, IFRS 13 and IAS 37: Asset Retirement Obligations Assumed in a Business Combination or Asset Purchase
- IFRS 11: Accounting for Changes in Classification between Joint Ventures and Joint Arrangements
- IAS 1: Opening Statement of Financial Position
- IAS 19: Shared-Risk Pension Plans
- IAS 23: Financial Liabilities Measured at Fair Value through Profit or Loss
- IAS 23: Impairment
- Closing Remarks