IFRS Discussion Group
Archived Audio Webcast
May 30, 2017
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 International Financial Reporting Standards (IFRSs). The Group maintains a public forum at which issues arising from the current application, or future application, of issued IFRSs 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 IFRSs 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 IFRSs do not purport to be conclusions about acceptable or unacceptable application of IFRSs. Only the IASB or the IFRS Interpretations Committee can make such a determination.
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- Opening Remarks and Updates
- Cap and Trade Program
- IFRS 15: Purchase Returns
- IFRS 9, IFRS 15 and IAS 16: Seller’s Right to Variable Consideration in an Asset Sale
- IFRS 16 and IAS 34: Variable Lease Payments
- IFRS 16: Easements
- IAS 36: Goodwill Impairment Test
- IFRS 9: Matters for Non-Financial Entities
- IFRS 9: Modifications or Exchanges of Financial Liabilities that do not Result in Derecognition
- IAS 12: Interest and Penalties Related to Income Taxes
- Closing Remarks