IFRS Discussion Group
Archived Audio Webcast
May 31, 2016
The IFRS Discussion Group is a discussion forum only. The Group’s purpose is to assist the Accounting Standards Board (AcSB) regarding the identification of 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
- IFRS 3, IAS 16 and IAS 37: Contingent Consideration in an Asset Purchase
- IAS 1: Disclosures about an Assessment of Going Concern
- IFRS 13: Definition of an Active Market
- IFRS 2: Dividend Equivalent Shares
- IFRS 2 and IFRS 3: Vested Share Options
- IAS 19: Inflation Rate
- Closing Remarks