IFRS Discussion Group
Archived Audio Webcast
May 14, 2015
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 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 IFRSs do not purport to be conclusions about acceptable or unacceptable application of IFRSs. Only the International Accounting Standards Board or the IFRS Interpretations Committee can make such a determination.
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- Opening Remarks and Updates
- IAS 1: Disclosure Initiative Amendments
- IAS 19: Discount Rates
- IAS 36: Recoverable Amount
- IAS 39: Classification of Exchanged Shares
- IAS 39: Classification of Cash and Cash Equivalents
- IFRS 9: Transition
- IFRS 9: Hedge Accounting
- IFRS 15: Transition
- Definition of a Publicly Accountable Enterprise
- Closing Remarks