IFRS Discussion Group
Archived Audio Webcast
June 13, 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.
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- Opening Remarks and Updates
- New Searchable and Sortable Issues Database
- First Quarter 2013 Financial Statements
- IFRS 3: Determining What Is Part of a Business Combination Transaction
- IFRS 9: Early Adoption of IFRSs with Prospective Application
- IFRS 11: Presentation of Joint Venture Equity Income
- IFRS 13: Fair Value Measurement Disclosure Challenges
- IFRS 13 and IAS 36: Interplay between Fair Value Measurement and Impairment
- IAS 1 and IAS 7: Classification of Restricted Cash
- IAS 10: Subsequent Events Relating to Uncertain Tax Positions
- IAS 10: Update on Reissuing Financial Statements in Connection with an Offering Document