IFRS® Discussion Group
Archived Audio Webcast
June 21, 2018
The IFRS Discussion Group’s purpose is to act in an advisory capacity to assist the Accounting Standards Board (AcSB) in supporting the application in Canada of IFRS® Standards. The Group maintains a public forum at which issues arising from the current application, or future application, of issued IFRS Standards are discussed and makes suggestions to the AcSB to refer particular issues to the International Accounting Standards Board (IASB) or IFRS Interpretations Committee. In addition, the Group provides advice to the AcSB on potential changes to IFRS Standards and such discussions are generally held in private.
The Group comprises 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 IFRS Standards do not purport to be conclusions about acceptable or unacceptable application of IFRS Standards. Only the IASB or the IFRS Interpretations Committee can make such a determination.
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- Opening Remarks and Updates
- Cryptocurrencies – Mining Activities
- IFRS 10 and IFRS 15: Sale of Non-financial Assets Involving Royalty Interest
- IFRS 15 and IAS 23: Capitalization of Financing Costs
- IFRS 13 and IAS 41: Cannabis Accounting – Recognition and Determining Fair Value
- IAS 41: Cannabis Accounting – Costs Incurred Related to Biological Transformation
- IAS 2 and IAS 41: Cannabis Accounting – Presentation
- IFRS 9: Modifications or Exchanges of Fixed-rate and Floating-rate Financial Instruments
- IFRS 9: Lifetime Expected Credit Losses for Trade Receivables
- Closing Remarks