IFRS® Discussion Group
Archived Audio Webcast
October 16, 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
- IFRS 11 and IFRS 16: Identifying the Customer in a Lease Contract for the Use of Assets by a Joint Arrangement
- IFRS 11 and IAS 28: Assessing for Joint Control
- IFRS 16 and IAS 16: Accounting for Asset Retirement Obligations
- IFRS 16: Identifying Separate Lease Components
- IFRS 16: Guidance on “Low Value” Leases
- IFRS 16: Lessee’s Discount Rate
- IFRS 2 and IAS 8: Modifications to Performance Conditions
- Cryptocurrencies – Employee Benefits
- Closing Remarks