IFRS Discussion Group
Archived Audio Webcast
October 18, 2012
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 is comprised of 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 acceptable or unacceptable application of IFRSs. Only the IFRS Interpretations Committee or the International Accounting Standards Board can make such a determination.
Listen to the audio webcasts of the topics discussed. Read the Observer Summary to help you follow the Group’s discussion.
Please click on the clip you wish to hear.
- Opening Remarks and Updates
- IFRS 6 and IAS 36: Impairment
- IFRS 10: De Facto Control
- IFRS 10 and 11: Retrospective Transition Issues
- IFRS 10 and 11: Retrospective Transition Issue – Comparative Figures
- IFRS 11: Joint Ventures – Transition from Proportionate Consolidation to the Equity Method
- IAS 1: Going Concern Assessments for Development Stage Entities
- IAS 39: Meaning of “Significant or Prolonged” Decline in Fair Value