Search Past IFRS® Discussion Group Meeting Topics

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See Archived Meeting Reports and Audio Webcasts for specific IFRS Discussion Group meetings.



Date IFRSs Description Report Audio
2014-02-26 Closing Remarks Closing Remarks n/a Audio File
2014-06-12 Closing Remarks Closing Remarks n/a Audio File
2014-09-11 Closing Remarks Closing Remarks n/a Audio File
2014-12-09 Closing Remarks Closing Remarks n/a Audio File
2015-05-14 Closing Remarks Closing Remarks n/a Audio File
2015-09-10 Closing Remarks Closing Remarks n/a Audio File
2015-12-03 Closing Remarks Closing Remarks
n/a Audio File
2016-05-31 Closing Remarks Closing Remarks n/a Audio File
2016-09-13 Closing Remarks Closing Remarks n/a Audio File
2016-11-29 Closing Remarks Closing Remarks n/a Audio File
2017-05-30 Closing Remarks Closing Remarks n/a Audio File
2012-10-18 IAS 1 Going Concern Assessments for Development Stage Entities
  • Consider challenges involved in the assessment of and disclosures about a development stage entity’s ability to continue as a going concern.
Document PDF Audio File
2012-07-19 IAS 1 Classification of Long-term Debt to be Repaid From an Offering
  • Consider whether debt should be classified as current when an offering document specifies that the debt will be repaid.
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2011-06-16 IAS 1 Classification of Bankers Acceptances and Commercial Paper
  • Consideration of whether these borrowings should be classified as current or non-current on the borrower's statement of financial position.
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2010-09-16 IAS 1 Implications for Current/Non-Current Classification of Debt
  • Consideration of the classification of commercial paper or corporate bond under IAS 1depending on the arrangement in place for refinancing.
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2010-06-01 IAS 1 Compliance with IFRSs
  • When financial information that is prepared in accordance with IFRSs is less than a complete set of financial statements can the basis of presentation by described as being in compliance with IFRSs and as being “presented fairly”.
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2010-03-04 IAS 1 Going Concern
  • Disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entities ability to continue as a going concern.
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2009-11-25 IAS 1 Inclusion of Additional Statements in Financial Statements
  • Does IAS 1 Presentation of Financial Statements restrict the inclusion of additional statements?
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2014-06-12 IAS 1 Opening Statement of Financial Position
  • Consider the audit implications of the requirement in IAS 1 for an opening statement of financial position upon a retrospective change in accounting policy.
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2015-05-14 IAS 1 Disclosure Initiative Amendments
  • Consider recent amendments to IAS 1 Presentation of Financial Statements relating to the application of materiality and the disclosure of accounting policies.
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2015-12-03 IAS 1 Disclosing Significant Accounting Policies
  • Consider the requirements in IAS 1 Presentation of Financial Statements specifically in relation to the disclosure of significant accounting policies.
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2016-09-13 IAS 1 Use of Non-GAAP Financial Measures
  • Discuss how the use of non-GAAP financial measures should be considered in relation to the requirements in IAS 1 Presentation of Financial Statements to disclose information that is necessary for an understanding of the financial statements.
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2016-05-31 IAS 1 Disclosures about an Assessment of Going Concern
  • Discuss whether the disclosures of judgments required by paragraph 122 of IAS 1 Presentation of Financial Statements would apply to the judgments made in concluding that there are no material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern, as suggested in the July 2014 IFRIC agenda decision.
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2012-01-12 IAS 10 Reissuing Financial Statements in Connection with an Offering Document
  • Consider the treatment of subsequent events in financial statements that are reissued in connection with a securities offering document filed in Canada or the United States.
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2010-11-30 IAS 10 Events After Statements Authorized but Not Yet Issued
  • Experiences from other jurisdictions.
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2013-06-13 IAS 10 Subsequent Events Relating to Uncertain Tax Positions
  • Consider whether events after the reporting period relating to uncertain tax positions should be considered adjusting or non-adjusting events.
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2013-06-13 IAS 10 Reissuing Financial Statements in Connection with an Offering Document
  • Consider recent developments regarding this issue.
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2012-04-19 IAS 12 Part VI.I Tax on Dividends Paid to Preferred Shareholders
  • Consider whether part VI.I tax, along with any related recoveries, should be recorded in equity or profit and loss.
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2010-09-16 IAS 12 Flow-through Shares and the Initial Recognition Exemption
  • Reconsideration of the treatment of flow-through shares from the November 2009 meeting with updated information.
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2010-06-01 IAS 12 Tax Asset Arising on Purchase of Tax Loss Carryforwards
  • Consideration of the accounting for tax loss carryforwards acquired at a deep discount outside a business combination.
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2010-03-04 IAS 12 Income Tax and Certain Trust Structures
  • Income tax considerations under IFRS for mutual fund trusts, real estate investment trusts, royalty trusts and income trusts.
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2009-11-25 IAS 12 Income Taxes — Substantive Enactment The term “substantively enacted” in IAS 12, Income Taxes. Document PDF Audio File
2009-11-25 IAS 12 Income Taxes — Flow-through shares
  • Accounting for flow-through shares and related deferred taxes.
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2017-05-30 IAS 12 Interest and Penalties Related to Income Taxes
  • Consider the key points of the IFRS Interpretations Committee’s discussion on the accounting for interest and penalties related to income taxes and the implications, if any, on current practice.
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2010-11-30 IAS 12 and IAS 20 Investment Tax Credits Under IFRSs
  • Consideration of treatment of investment tax credits under IFRSs.
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2015-09-10 IAS 12 and IAS 34 Income Tax Expense for Interim Periods
  • Discuss the effective rate approach in calculating income tax expense for interim periods.
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2012-04-19 IAS 16 Useful Life of Leasehold Improvements
  • Consider whether the lease term represents the useful life for leasehold improvements when the lessee is not reasonably certain it will exercise the option to extend the lease.
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2010-06-01 IAS 16 Farm-out or Option Agreements in the Mining or Oil and Gas Industries
  • Consideration of whether the accounting for these agreements under IFRSs should be discussed at the September meeting.
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2014-12-09 IAS 16 Capitalization of Costs
  • Discuss when an asset is considered to be operating in the manner intended by management in order to determine when capitalization of costs should cease.
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2014-12-09 IAS 16 Depreciation of Spare Parts, Stand-by Equipment and Servicing Equipment
  • Discuss how to depreciate spare parts, stand-by equipment and servicing equipment.
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2016-11-29 IAS 16 Capitalization of Costs
  • Consider the IASB’s recent tentative decision to amend IAS 16 Property, Plant and Equipment and discuss how to best move forward with raising the issue of when an asset is capable of operating in the manner intended by management.
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2014-12-09 IAS 16 and IAS 38 Revenue-Based Amortization
  • Discuss the impact on various industries of recent amendments clarifying that revenue-based amortization is not an appropriate depreciation method.
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2011-06-16 IAS 17 Changes in the Terms of an Operating Lease Agreement
  • Consideration of whether changes to the terms of an operating lease results in recognition of a new lease.
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2010-03-04 IAS 17 Residual Value in Calculation of Implicit Interest Rate
  • Did IASB’s revision of the definition of residual value in IAS 16 consider the implications to IAS 17.
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2009-11-25 IAS 17 Calculation of the Implicit Interest Rate in a Lease
  • Practicality of determining the implicit interest rate for purposes of determining the present value of minimum lease payments when the leased asset appreciates in value.
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2012-04-19 IAS 17 and IAS 40 Initial Direct Leasing Costs for Investment Properties Measured Using the Fair Value Model
  • Consider whether direct costs of setting up leases for an investment property measured using the fair value model should be amortized.
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2010-03-04 IAS 19 Increasing Vacation Entitlements
  • • Report on treatment in other jurisdictions.
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2009-11-25 IAS 19 Increasing Vacation Pay Entitlements
  • Obligations arising from increasing vacation entitlements as an employee renders service even though it does not vest.
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2013-01-11 IAS 19 Transition (Other than for Defined Benefit Pension Plans)
  • Consider the implications of applying the revised standard to employee benefit plans other than defined benefit pension plans.
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2014-06-12 IAS 19 Shared-Risk Pension Plans
  • Consider accounting issues raised by shared-risk plan models in place in some provinces.
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2014-09-11 IAS 19 Refundable Tax Accounts in Retirement Compensation Arrangements
  • Consider the accounting for refundable tax accounts that are part of a retirement compensation arrangement.
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2015-05-14 IAS 19 Discount Rates
  • For a defined benefit plan, discuss potential alternative approaches to using a single weighted average discount rate to calculate the defined benefit obligation.
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2015-09-10 IAS 19 Annuity Buy-ins
  • Consider the accounting for annuity buy-ins used to de-risk a defined benefit plan.
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2015-12-03 IAS 19 Change in Discount Rate Approach
  • Discuss whether a change in the discount rate approach for calculating a defined benefit obligation would be accounted for as a change in accounting policy or change in estimate.
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2016-05-31 IAS 19 Inflation Rate
  • Consider what inflation rate benchmark should be used in calculating a defined benefit obligation.
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2014-09-11 IAS 19 and IAS 21 Foreign Exchange Gains and Losses on Defined Benefit Pension Plan Obligations
  • Consider the accounting for foreign exchange gains and losses on defined benefit pension plan obligations.
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2014-12-09 IAS 1 and IAS 32 Classification of Debt with Embedded Equity-linked Derivatives
  • Consider the classification of debt with embedded equity-linked derivatives that does not meet the “fixed for fixed” condition under IAS 32 Financial Instruments: Presentation.
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2013-06-13 IAS 1 and IAS 7 Classification of Restricted Cash
  • Consider the presentation of restricted cash as current or non-current in a classified statement of financial position and as a cash or cash equivalent.
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2009-11-25 IAS 21 Functional Currency of an Investment Holding Company
  • Determination of functional currency of investment holding companies, particularly those with little or no operating activities of their own.
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2015-09-10 IAS 21 Determining Functional Currency
  • Discuss the factors to consider when determining an entity’s functional currency and whether certain indicators are viewed as primary or secondary.
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2016-11-29 IAS 21 Source of Exchange Rates
  • Consider the effects of the upcoming changes to published Bank of Canada foreign exchange rates and discuss alternative sources that entities could use.
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2015-09-10 IAS 21 and IAS 39 Translation of a Monetary Asset in an Economy with Multiple Exchange Rates
  • Consider which exchange rate to use to translate a receivable from an entity operating in an economy with multiple exchange rates and any related collectability implications.
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2015-09-10 IAS 21 and IAS 39 Translation of an Equity Investment and Impairment Considerations
  • Consider the translation of an investment in an associate operating in an economy with currency exchange controls and any related impairment implications.
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2012-01-12 IAS 23 Capitalization of Borrowing Costs on Major Renovations
  • Consider whether capital upgrades to a fully leased investment property meet the definition of a qualifying asset.
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2014-06-12 IAS 23 Financial Liabilities Measured at Fair Value through Profit or Loss
  • Consider how to account for the interest component of debt that is used to finance a qualifying asset and is measured at fair value through profit or loss.
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2014-06-12 IAS 23 Impairment
  • Consider the application of IAS 23 after an impairment.
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2011-06-16 IAS 24 Key Management Personnel
  • Consideration of the definition of key management personnel in order to provide the disclosures on compensation under IAS 24 Related Party Disclosures.
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2012-01-12 IAS 28 Dilution in Ownership Interests
  • Consider dilutions in ownership interests in an associate for two fact patterns:
    • an associate issues shares; and
    • an associate is sold to a subsidiary that is less than wholly-owned.
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2011-09-28 IAS 28 Losses in an Associate
  • Consider how to account for losses in an associate under the equity method when an entity holds an equity investment and a long-term loan receivable in the associate.
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2011-09-28 IAS 32 Classification of a Liability Following a Change in Functional Currency
  • Consider whether an instrument classified as a liability upon initial recognition can be classified as equity following a change in functional currency.
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2011-03-31 IAS 32 Classification for Shares Under Normal Course Issuer Bids
  • Consideration of the classification of shares repurchased under a normal course issuer bid agency agreement on the statement of financial position.
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2010-03-04 IAS 32 Classification of Income Trust Units
  • Classification when distributions can be in units or cash.
  • Classification when distributions are discretionary and contractual within a group of trusts.
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2013-01-11 IAS 32 Cash Settlement Options for Equity Linked Conversion Features in Convertible Debt
  • Consider whether liability or equity treatment is appropriate when an entity can cash settle the conversion feature.
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2016-09-13 IAS 32 “Fixed-for-fixed” Condition
  • Consider the application of the fixed-for-fixed condition in paragraph 22 of IAS 32 Financial Instruments: Presentation to various scenarios.
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2014-09-11 IAS 32, IAS 33 and IFRIC 17 Dividend Reinvestment Plans
  • Consider the accounting for the liability associated with a dividend reinvestment plan.
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2015-12-03 IAS 32 and IAS 39 Changes to Convertible Debt
  • Consider the approach to use for determining whether changes to a convertible debt should be accounted for as a modification or extinguishment, and the allocation method for the debt and equity components.
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2012-04-19 IAS 33 Diluted Earnings per Share when Debt Can Be Settled in Cash or Shares
  • Consider the effect on diluted earnings per share for convertible debt that allows the issuer to settle any remaining principal outstanding at maturity in cash or shares of the issuer.
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2011-03-31 IAS 33 Diluted Earnings per Share for Tandem Stock Appreciation Rights
  • Consideration of the determination of diluted earnings per share for tandem stock appreciation rights plans.
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2011-03-31 IAS 33 Earnings per Share/Unit for Entities with Puttable Equity Instruments
  • Consideration of what earnings per share/unit information can be presented when an entity has issued equity instruments that are puttable.
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2014-09-11 IAS 33 Escrow Share Arrangements
  • Consider the application of IAS 33 Earnings per Share to escrow shares issued under the Capital Pool Company Program of the TSX Venture Exchange.
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2011-03-31 IAS 34 Interim Financial Reports
  • Consideration of difference with pre-changeover GAAP with regards to recognition and measurement.
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2012-01-12 IAS 36 Impairment Test of Provisional Goodwill Acquired during the Current Period
  • Consider the requirements to test for impairment when the initial allocation of goodwill is not complete.
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2010-06-01 IAS 36 Testing Goodwill for Impairment
  • Consideration of whether goodwill impairment testing can be at a lower level than the cash-generating unit used for asset impairment testing after a company integrates an acquired business.
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2010-03-04 IAS 36 Deferred Taxes in Testing for Impairment
  • Inclusion of a deferred taxes when determining asset value for impairment.
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2013-09-05 IAS 36 Impairment and Reversal Indicators for Commodity-based Companies
  • Consider what facts and circumstances are relevant when deciding whether a change in commodity prices should constitute an impairment indicator or reversal indicator.
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2013-09-05 IAS 36 Reversal of Impairment: CGU remains unchanged
  • Consider whether a reversal of impairment must be specific to the original event that gave rise to the impairment, when the composition of the cash-generating unit does not change.
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2013-09-05 IAS 36 Reversal of Impairment: assets are added to the CGU
  • Consider whether a reversal of impairment must be specific to the original event that gave rise to the impairment, when the composition of the cash-generating unit changes.
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2014-12-09 IAS 36 Allocating Corporate Costs to a Cash-generating Unit
  • Consider how to assess the types of corporate costs to be allocated to a cash-generating unit when measuring its value in use under IAS 36 Impairment of Assets.
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2014-12-09 IAS 36 Measuring Recoverable Amount and Allocating Impairment Loss
  • Consider how to determine the recoverable amount of a cash-generating unit that includes an asset for which the fair value less costs of disposal is determinable on a standalone basis.
  • Discuss the view on allocating impairment loss to a cash-generating unit.
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2015-05-14 IAS 36 Recoverable Amount
  • Consider whether differences between the discount rate used to measure a liability that is included in the carrying amount of a cash-generating unit, and the discount rate used to measure the recoverable amount of that cash-generating unit, should be addressed.
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2017-05-30 IAS 36 Goodwill Impairment Test
  • Discuss the application of paragraph 99 of IAS 36 Impairment of Assets and consider when, and for how long, an entity could use the preceding period’s assessment of goodwill impairment.
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2010-09-16 IAS 37 Meaning of “Extremely Rare”
  • Consideration of the factors in determining whether or not a provision can be reliably measured.
  • Consideration of the application of “extremely rare” as considered under paragraph 26 of IAS 37.
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2010-09-16 IAS 37 Discount Rate
  • Consideration of the inclusion or exclusion of a credit adjustment in the discount date.
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2015-09-10 IAS 38 Cloud Computing Arrangements
  • Consider the accounting for fees paid in a cloud computing arrangement.
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2012-10-18 IAS 39 Meaning of “Significant or Prolonged” Decline in Fair Value
  • Consider the meaning of a prolonged and significant decline in the fair value of an investment in an equity instrument below its cost when assessing impairment of equity securities.
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2012-07-19 IAS 39 Implications for Hedging Relationships of Novation of Derivatives
  • Consider the potential implications on pre-existing hedging relationships for certain financial institutions when a derivative contract in a valid hedging relationship is required by regulation to be “novated” and transferred to a central clearing house for settlement.
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2013-01-11 IAS 39 Measurement of an Investment in a Private Company
  • Consider circumstances in which cost as the ongoing measurement basis is acceptable for an investment in a private company classified as available-for-sale.
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2013-09-05 IAS 39 Measurement of a Unit Comprised of Common Shares and Warrants
  • Consider the initial and subsequent measurement requirements of IAS 39 Financial Instruments: Recognition and Measurement in situations where the fair value of a financial instrument at initial recognition is different to the transaction price.
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2015-05-14 IAS 39 Classification of Exchanged Shares
  • Consider the classification of publicly traded shares acquired through the exchange of an entity’s own equity shares and intended to be sold to raise capital.
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2015-05-14 IAS 39 Classification of Cash and Cash Equivalents
  • Consider the classification of cash and cash equivalents under IAS 39 Financial Instruments: Recognition and Measurement.
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2013-09-05 IAS 7 Classification of Interest in the Statement of Cash Flows
  • Consider how interest should be classified in the statement of cash flows when it is presented after operating income in the statement of profit or loss or statement of comprehensive income.
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2015-09-10 IAS 7 Disclosure of Interest in the Statement of Cash Flows
  • Consider whether cash flows from interest received and paid should be presented in the statement of cash flows or in the notes to the financial statements
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2010-06-01 IAS 7 and IAS 33 Cash Flow per Share Information
  • Canadian GAAP prohibits cash flow per share information from being disclosed in financial statements. IFRSs do not contain a specific statement on this presentation. Consideration of the implications.
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2012-07-19 IAS 8 FRSs Issued but not yet Effective
  • Consider implications of the delay between the date new or amended IFRSs are issued by the IASB and the date these IFRSs are issued by the AcSB into Part I of the CICA Handbook – Accounting.
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2012-01-12 IAS 8 Disclosure Requirements for Retrospective Application of New Standards
  • Consider what disclosures are required when adopting new standards such as IFRS 10 Consolidated Financial Statements.
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2011-06-16 IAS 8 Application of the Hierarchy
  • Consideration of the requirements under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for selecting an accounting policy when there is little or no guidance in IFRSs that specifically applies to a transaction, other event or condition.
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2010-03-04 IAS 8 Push Down Accounting and IFRSs
  • Acceptable under IFRSs or not.
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2016-11-29 IAS 8 and IAS 12 Change in Tax Rate for Indefinite Life Intangible Assets
  • Discuss whether a change in tax rate for measuring deferred tax related to indefinite life intangible assets would be accounted for as a change in accounting policy or a change in estimate.
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2009-11-25 IAS 8 and IAS 16 Allocation into Components of Property, Plant and Equipment
  • Does a difference between existing GAAP and IFRSs result in a change in an accounting policy or a correction of an error?
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2011-03-31 IFRIC 12 Intangible Asset — Non-Contractual Expenditures
  • Consideration of treatment of expenditures that are not contractual on capital asset when operator has an intangible asset.
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2011-09-28 IFRIC 14 Minimum Funding Requirements
  • Consider the results of staff research on the diversity in practice in other jurisdictions.
  • Reconsider the different views on the approach to the minimum funding requirements.
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2011-03-31 IFRIC 14 Minimum Funding Requirement
  • Consideration of the different views of the approach to the minimum funding requirement in IFRIC 14.
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2013-12-02 IFRIC 21 Levies
  • Consider the types of levies in Canada that may be in the scope of this Interpretation.
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2014-02-26 IFRIC 21: Levies Property Taxes in Canada
  • Consider the potential implications of applying this Interpretation, updating the discussion in the December 2, 2013 meeting.
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2014-02-26 IFRIC 21: Levies Other Types of Levies to Consider
  • Consider other types of levies in Canada that may be in the scope of this Interpretation
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2012-01-12 IFRS 1 Change in Date of Transition to IFRSs
  • Consider whether an entity can provide IFRS financial statements for a period prior to its date of transition to obtain a listing in a foreign market that requires two years of comparative figures under IFRSs.
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2010-03-04 IFRS 1 Meaning of “Presented”
  • Experiences from other IFRS jurisdictions.
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2009-11-25 IFRS 1 Meaning of “Presented”
  • The meaning of “presented” for purposes of determining whether reconciliations of the affects of transition to IFRSs are required.
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2014-09-11 IFRS 1 Carve-out Financial Statements
  • Consider the application of IFRS 1 First-time Adoption of International Financial Reporting Standards to carve-out financial statements.
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2010-11-30 IFRS 1, IFRS 3 and IAS 12 Tax Benefit from a Business Combination on Transition
  • Consideration of the treatment on transition to IFRS of deferred tax assets recognized under Section 1581 when there is no goodwill.
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2012-10-18 IFRS 10 De Facto Control
  • Consider circumstances in which an entity owns less than 50 per cent of the shares of another entity but may have de facto control.
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2012-10-18 IFRS 10 and IFRS 11 Retrospective Transition Issues
  • Consider the complexities that can arise on transition including:
    • transaction costs and contingent consideration relating to an acquisition that is not a business, such as a mining property; and
    • how certain other IFRSs such as IAS 36, IAS 21 and IAS 23 apply when an entity is consolidated or proportionately consolidated for the first time under the new standards.
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2012-10-18 IFRS 10 and IFRS 11 Retrospective Retrospective Transition Issue – Comparative Figures
  • Consider implications for comparative figures when an entity obtained control over a joint venture in the comparative period.
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2012-10-18 IFRS 11 Joint Ventures – Transition from Proportionate Consolidation to the Equity Method
  • Consider the accounting implications including borrowing costs, hedging, and impairment.
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2012-07-19 IFRS 11 Classification of a Bare Trust Set up for a Real Estate Project
  • Consider whether a Bare Trust set up to hold a real estate project should be classified as a joint venture or a joint operation.
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2012-07-19 IFRS 11 Application Issues
  • Consider the application of IFRS 11 to various arrangements including ones involving flash-title transactions.
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2012-01-12 IFRS 11 Classification of Limited Partnerships Subject to Joint Control
  • Consider whether a limited partnership that is subject to joint control should be classified as a joint operation or a joint venture.
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2012-01-12 IFRS 11 Guarantees of Debt of a Joint Arrangement
  • Consider whether an arrangement should always be classified as a joint operation when the liabilities of the joint arrangement are guaranteed by the parties to the arrangement.
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2013-06-13 IFRS 11 Presentation of Joint Venture Equity Income
  • Consider the presentation of an entity’s share of profit or loss in a joint venture as part of operating income in the statement of comprehensive income.
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2013-09-05 IFRS 11 Application Issues
  • Consider whether certain application issues regarding IFRS 11 Joint Arrangements are significant in practice in Canada with respect to:
    • classification of a joint arrangement as a joint venture or a joint operation; and
    • accounting for joint operations.
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2014-06-12 IFRS 11 Accounting for Changes in Classification between Joint Ventures and Joint Arrangements
  • Consider how to account for joint arrangements originally classified as joint ventures, or vice versa.
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2014-09-11 IFRS 11 Application Issues and Process of the IFRS Interpretations Committee
  • Consider the recent IFRS Interpretations Committee discussions relating to IFRS 11 Joint Arrangements and the features of the Committee’s process.
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2016-09-13 IFRS 11 Interests of “Other Parties” to a Joint Operation
  • Consider the accounting for interests of other parties to a joint operation that is a separate entity and is classified as a joint operation through the “other facts and circumstances” test.
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2013-01-11 IFRS 12 Disclosures in Interim Financial Statements
  • Consider the disclosure requirements for the first quarter 2013 financial statements for IFRS 12 Disclosure of Interests in Other Entities.
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2013-01-11 IFRS 13 Disclosures in Interim Financial Statements
  • Consider the disclosure requirements for the first quarter 2013 financial statements for IFRS 13 Fair Value Measurement.
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2013-01-11 IFRS 13 Prospective Transition Adjustments
  • Consider transactions that could give rise to transition adjustments and disclosure requirements.
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2013-06-13 IFRS 13 Fair Value Measurement Disclosure Challenges
  • Consider the disclosure challenges faced in applying IFRS 13 Fair Value Measurement.
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2013-09-05 IFRS 13 Fair Value Measurement Unit of Account
  • Consider how to determine the unit of account when measuring the fair value of an associate, joint venture or subsidiary when the investment’s shares are quoted in an active market.
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2016-05-31 IFRS 13 Definition of an Active Market
  • Discuss the factors to consider in assessing whether certain investments are traded in an active market and the related fair value hierarchy implications.
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2013-06-13 IFRS 13 and IAS 36 Interplay between Fair Value Measurement and Impairment
  • Consider whether the application of IFRS 13 Fair Value Measurement affects the calculation of value in use and how the highest and best use concept applies to groups of assets.
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2014-12-09 IFRS 13 and IAS 39 Fair Value Measurement of Government Loans
  • Consider the initial recognition of government loans obtained through the Centralized Borrowing Program for Crown corporations.
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2014-12-09 IFRS 13 and IAS 39 Subsequent Measurement of Fair Value
  • Consider the subsequent measurement of fair value using valuation techniques with unobservable inputs under IFRS 13 Fair Value Measurement.
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2015-05-14 IFRS 15 Transition
  • Consider the implications of adopting IFRS 15 Revenue from Contracts with Customers.
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2016-09-13 IFRS 15 Guidance from the Transition Resource Group
  • Consider whether views expressed by the IASB/FASB Joint Transition Resource Group for Revenue Recognition are expected to be applied by an entity.
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2017-05-30 IFRS 15 Purchase Returns
  • Discuss how purchase returns are considered under IFRS 15 Revenue from Contracts with Customers.
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2015-12-03 IFRS 15 and IAS 18 Bill-and-hold Arrangements
  • Consider the application guidance for bill-and-hold arrangements under IFRS 15 Revenue from Contracts with Customers, and discuss whether there are any differences compared to the requirements under IAS 18 Revenue.
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2016-11-29 IFRS 16 Transition
  • Consider the implications of adopting IFRS 16 Leases, including the practical expedients available.
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2017-05-30 IFRS 16 Easements
  • Discuss whether easements are within the scope of IFRS 16 Leases.
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2017-05-30 IFRS 16 & IAS 34 Variable Lease Payments
  • Consider the interplay between IFRS 16 Leases and IAS 34 Interim Financial Reporting when accounting for variable lease payments in interim financial statements.
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2009-11-25 IFRS 1 and IAS 11 Capitalized Actuarial Gains and Losses on Change in Accounting Policy for Defined Benefit Plan Obligations
  • Issues relating to:
    • restatement of assets containing capitalized actuarial gains and losses on transition to IFRSs;
    • subsequent accounting for amounts capitalized in construction contracts in accordance with IAS 11 Construction Contracts.
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2010-11-30 IFRS 1 and IAS 12 Initial Recognition Exemption on First Time Adoption of IFRS
  • Consideration of the application of the initial recognition exemption in IAS 12 on first time adoption of IFRSs.
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2010-03-04 IFRS 1 and IAS 23 Capitalization of Borrowing Costs
  • Change in capitalization of borrowing costs on first-time adoption of IFRSs – retrospective or prospective application.
Document PDF Audio File
2010-03-04 IFRS 1 and IAS 24 Related Party Transactions
  • Outline of decision tree for related party transactions on transition to IFRSs.
Document PDF Audio File
2009-11-25 IFRS 1 and IAS 24 Related party transactions
  • Canadian transitional issue – retrospective restatement of related party transactions previously recorded at carrying amounts.
Document PDF Audio File
2010-06-01 IFRS 1 and IAS 38 Indefinite Lived Intangibles Amortization
  • Consideration of whether a request for an exemption under IFRS 1 would be appropriate so that previous amortization on indefinite lived intangibles would not be reversed.
Document PDF Audio File
2010-11-30 IFRS 1 and IAS 8 Statements Reissued – IFRS 1 Exemption Choice Changed
  • Consideration of whether choices under IFRS 1 can be changed if the statements are reissued.
Document PDF Audio File
2013-01-11 IFRS 2 Share-based Payment Awards with Variable Vesting Periods
  • Consider circumstances in which an entity is required to revise the estimated vesting period of an award (e.g., awards that are accelerated upon events such as a change of control).
Document PDF Audio File
2013-01-11 IFRS 2 Outreach Request from IFRS Interpretations Committee
  • Consider whether significantly divergent interpretations exist in Canada in applying IFRS 2 Share-based Payment.
Document PDF Audio File
2016-05-31 IFRS 2 Dividend Equivalent Shares
  • Consider the accounting for compounded dividend equivalent shares received on a share-based payment.
Document PDF Audio File
2011-06-16 IFRS 2, IAS 16, IAS 38 and IAS 40 Transfer of Net Assets for Shares in a Group Restructuring
  • Consideration of the accounting for transfers of net assets that do not meet the definition of a business from one group entity to another in exchange for shares.
Document PDF Audio File
2012-07-19 IFRS 2, IAS 32 and IAS 33 Modification of Share Purchase Warrants
  • Consider the accounting treatment for a modification to the terms of warrants issued for proceeds including any effect on earnings per share.
Document PDF Audio File
2012-01-12 IFRS 2, IAS 32 and IAS 39 Recognition of Share Purchase Warrants
  • Consider which standard applies when warrants are issued to brokers or underwriters as consideration for the services provided in conjunction with an issuance of warrants or other securities.
Document PDF Audio File
2010-11-30 IFRS 2 and IFRS 3 Reverse Takeover that is Not a Business Combination
  • Consideration of the treatment of reverse takeovers that do not meet the definition of a business in IFRS 3 on transition to IFRS.
Document PDF Audio File
2015-12-03 IFRS 2 and IFRS 3 A Reverse Takeover Involving Joint Control
  • Consider the accounting for a reverse takeover when an interest in a joint operation is acquired.
Document PDF Audio File
2016-05-31 IFRS 2 and IFRS 3 Vested Share Options
  • Consider the accounting for vested share options outstanding in the accounting acquiree in a reverse takeover transaction.
Document PDF Audio File
2013-06-13 IFRS 3 Determining What Is Part of a Business Combination Transaction
  • Consider the application of paragraphs 51 and 52 in IFRS 3 Business Combinations in different situations.
Document PDF Audio File
2014-09-11 IFRS 3, IAS 16 and IAS 37 Contingent Consideration in an Asset Purchase
  • Consider the accounting for contingent consideration payable in an asset purchase where the assets do not constitute a business under IFRS 3 Business Combinations.
Document PDF Audio File
2016-05-31 IFRS 3, IAS 16 and IAS 37 Contingent Consideration in an Asset Purchase
  • Consider recent developments relating to a previous discussion regarding the accounting for contingent consideration payable when the assets acquired do not constitute a business.
Document PDF Audio File
2014-06-12 IFRS 3, IFRS 13 and IAS 37 Asset Retirement Obligations Assumed in a Business Combination or Asset Purchase
  • Consider differing IFRS requirements as regards the treatment of an entity’s own credit risk and “day 1” implications for the measurement of liabilities assumed in a business combination or asset purchase.
Document PDF Audio File
2014-09-11 IFRS 3, IFRS 15, IAS 18 and IAS 37 Contingent Consideration in an Asset Sale
  • Consider the accounting for contingent consideration receivable in an asset sale where the assets do not constitute a business under IFRS 3 Business Combinations.
Document PDF Audio File
2014-12-09 IFRS 3, IFRS 6, IFRS 10 and IAS 16 Acquisition of an Entity Holding a Single Asset
  • Consider the accounting for the acquisition of an entity that holds a single asset but does not constitute a business under IFRS 3 Business Combinations.
Document PDF Audio File
2012-04-19 IFRS 3 and IAS 12 Uncertain Tax Positions Acquired in a Business Combination
  • Consider whether uncertain tax positions are within the scope of IFRS 3 Business Combinations and should be measured at fair value.
Document PDF Audio File
2015-09-10 IFRS 3 and IAS 12 Uncertain Tax Positions Acquired in a Business Combination
  • Consider recent developments relating to a previous discussion of whether uncertain tax positions are within the scope of IFRS 3 Business Combinations.
Document PDF Audio File
2016-09-13 IFRS 3 and IAS 39 Transaction Price Allocation
  • Discuss how the transaction price should be allocated when a group of assets that do not constitute a business include both financial and non-financial items.
Document PDF Audio File
2012-04-19 IFRS 3 and IFRS 13 Measuring the Fair Value of Debt Assumed in a Business Combination
  • Consider whether the quoted price should be used to measure the fair value of publicly listed debt acquired in a business combination.
Document PDF Audio File
2013-09-05 IFRS 3 and IFRS 13 Restricted Share Consideration in a Business Combination
  • Consider whether the purchase price allocation should use the discounted share value factoring in the restriction, or the gross value excluding the restriction.
Document PDF Audio File
2013-12-02 IFRS 5 Changes to a Plan of Sale
  • Consider the implications of the amendment made to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations as a result of issuing IFRS 11 Joint Arrangements.
Document PDF Audio File
2016-09-13 IFRS 5 Abandonment or Sale of a Mineral Property
  • Discuss whether the abandonment or sale of a mineral property should be presented as a discontinued operation, and consider the accounting treatment of the related disposal costs.
Document PDF Audio File
2014-12-09 IFRS 5 and IAS 36 Impairment Measurement
  • Consider the implications on impairment measurement when a cash-generating unit is likely to be sold, but has yet to meet the held for sale criteria under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
Document PDF Audio File
2013-12-02 IFRS 6 Impairment Testing of Exploration and Evaluation Assets
  • Consider the effect of a prolonged decline in market capitalization and other related issues when assessing impairment of exploration and evaluation assets that are within the scope of IFRS 6 Exploration for and Evaluation of Mineral Resources.
Document PDF Audio File
2016-09-13 IFRS 6 Technical Feasibility and Commercial Viability
  • Discuss what is necessary to demonstrate technical feasibility and commercial viability under IFRS 6 Exploration for and Evaluation of Mineral Resources, and consider the accounting for expenditures related to the development of mineral resources.
Document PDF Audio File
2011-06-16 IFRS 6 and IAS 16 Accounting for Farm-outs in Extractive Industries
  • Reconsideration of the accounting for these agreements from the September 2010 meeting with updated information.
Document PDF Audio File
2010-11-30 IFRS 6 and IAS 16 Accounting for Farm-outs in Extractive Industries
  • Experiences from other jurisdictions.
Document PDF Audio File
2010-09-16 IFRS 6 and IAS 16 Part 1 of 5: Accounting for Farm-outs in Extractive Industries
  • In the Exploration and Evaluation Phase.
Document PDF Audio File
2010-09-16 IFRS 6 and IAS 16 Part 2 of 5: Accounting for Farm-outs in Extractive Industries
  • After Entering into a Farm-Out Arrangement — When to Recognize a Gain or Loss.
Document PDF Audio File
2010-09-16 IFRS 6 and IAS 16 Part 3 of 5: Accounting for Farm-outs in Extractive Industries
  • When the Farmee Earns an Initial Interest.
Document PDF Audio File
2010-09-16 IFRS 6 and IAS 16 Part 4 of 5: Accounting for Farm-outs in Extractive Industries
  • When the Farmee Earns a Subsequent Interest.
Document PDF Audio File
2010-09-16 IFRS 6 and IAS 16 Part 5 of 5: Accounting for Farm-outs in Extractive Industries
  • Other Issues.
Document PDF Audio File
2012-10-18 IFRS 6 and IAS 36 Impairment
  • Consider the practical challenges when assessing impairment of exploration and evaluation assets that are within the scope of IFRS 6
Document PDF Audio File
2013-06-13 IFRS 9 Early Adoption of IFRSs with Prospective Application
  • Consider, on a conceptual basis, issues expected to arise relating to early adoption of the forthcoming hedge accounting requirements.
Document PDF Audio File
2015-05-14 IFRS 9 Transition
  • Consider the implications of adopting IFRS 9 Financial Instruments as issued by the IASB in 2014.
Document PDF Audio File
2015-05-14 IFRS 9 Hedge Accounting
  • Consider whether the American natural gas price that is traded on the New York Mercantile Exchange is a component of the Alberta natural gas price.
Document PDF Audio File
2015-09-10 IFRS 9 Effective Interest Rate
  • Consider how the effective interest rate method is applied to credit impaired assets other than purchased or originated credit impaired financial assets.
Document PDF Audio File
2015-12-03 IFRS 9 Impaired Assets on Transition
  • Discuss the accounting for impaired assets when adopting IFRS 9 Financial Instruments as issued by the IASB in July 2014.
Document PDF Audio File
2016-11-29 IFRS 9 Non-viability Contingent Conversion Feature
  • Consider a financial instrument with a non-viability contingent conversion feature and whether the holder is allowed to make an irrevocable election to present fair value changes in other comprehensive income.
Document PDF Audio File
2017-05-30 IFRS 9 Matters for Non-Financial Entities
  • Discuss matters that non-financial entities should think about when implementing IFRS 9 Financial Instruments (for example, considerations when applying the solely payments of principal and interest test and the simplified approach for impairment).
Document PDF Audio File
2017-05-30 IFRS 9 Modifications or Exchanges of Financial Liabilities that do not Result in Derecognition
  • Consider the effect on transition to IFRS 9 Financial Instruments as a result of the IFRS Interpretations Committee’s discussion on modifications or exchanges of financial liabilities that do not result in derecognition.
Document PDF Audio File
2013-12-02 IFRS 9 Early Adoption of IFRSs with Prospective Application
  • Consider issues relating to early adoption of the recently issued hedge accounting requirements.
Document PDF Audio File
2017-05-30 IFRS 9, IFRS 15 & IAS 16 Seller’s Right to Variable Consideration in an Asset Sale
  • Consider the accounting for variable consideration receivable in an asset sale under IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, and IAS 16 Property, Plant and Equipment.
Document PDF Audio File
2013-09-05 IFRS 9 and IAS 39 Flow-through Shares from the Holder’s Perspective
  • Consider whether the holder of flow-through shares should separate the investment into its component parts, and how the holder should measure the investment on initial recognition and upon renunciation.
Document PDF Audio File
2014-09-11 IFRS 9 and IAS 39 Flow-through Shares with Attached Share Purchase Warrants
  • Consider the measurement of the various components of a flow-through share with an attached share purchase warrant classified as equity.
Document PDF Audio File
2012-01-12 Issues Submitted but Not Brought Forward Issues Submitted but Not Brought Forward
  • IAS 32: Classification of Rights or Warrants Issued to a Limited Group.
  • IAS 11: Revenue Recognition for a Construction Contract with a Partial Leaseback.
Document PDF Audio File
2011-09-28 Issues Submitted but Not Brought Forward Issues Submitted but Not Brought Forward
  • IAS 27: Intercompany Gain/Loss with a Rate-regulated Subsidiary.
Document PDF Audio File
2011-03-31 Issues Submitted but Not Brought Forward Issues Submitted But Not Brought Forward
  • IAS 20: Government Assistance as part of a package of financial aid.
Document PDF Audio File
2010-11-30 Issues Submitted but Not Brought Forward Issues Submitted But Not Brought Forward
  • IFRIC 14: IAS 19 Minimum Funding Requirement.
Document PDF Audio File
2010-09-16 Issues Submitted but Not Brought Forward Issues Submitted but Not Brought Forward
  • IFRS 1, IFRS 3 and IAS 12: Acquirer’s Tax Benefit from a Business Combination on Transition.
  • IFRS 5 and IAS 36: Reversal of an Impairment Loss Recognized against Goodwill.
  • IAS 10: Entity’s Responsibility to Adjust Statements after Authorized for Issue.
  • IAS 19: Deep Bond Market.
  • IAS 19: Pension Plan Categorization.
Document PDF Audio File
2012-07-19 Other Technical Topics Comprehensive Revaluation of Assets and Liabilities
  • Consider the accounting treatment of financial reorganizations and identify the relevant accounting guidance for transactions of this nature.
Document PDF Audio File
2012-04-19 Other Technical Topics Going Concern Language in SEC Filings
  • Consider how the SEC requirements affect audit reports and going concern disclosures.
Document PDF Audio File
2010-03-04 Other Technical Topics Definition of a Publicly Accountable Enterprise
  • Considerations in assessing whether an entity is a publicly accountable enterprise.
Document PDF Audio File
2010-03-04 Other Technical Topics Framework: Consistent Assumptions
  • Consideration of areas where entities might inadvertently display internally inconsistent accounting assumptions in the preparation of financial statements.
Document PDF Audio File
2014-06-12 Other Technical Topics Non-GAAP and Additional GAAP Measures
  • Discuss the practical challenges of existing non-GAAP measurement guidance together with IFRS disclosure requirements.
Document PDF Audio File
2014-12-09 Other Technical Topics Non-Authoritative Guidance
  • Discuss how to consider non-authoritative guidance.
Document PDF Audio File
2015-05-14 Other Technical Topics Definition of a Publicly Accountable Enterprise
  • Refresher on the factors to consider when assessing whether an entity is a publicly accountable enterprise.
Document PDF Audio File
2012-07-19 Other Technical Topics Presentation of Combined Financial Statements
  • Consider whether the presentation of combined financial statements is appropriate under IFRSs.
Document PDF Audio File
2011-06-16 Outreach Requests from the IASB or IFRIC Outreach Request from IFRS Interpretations Committee
  • IFRS 3: Acquisition of a single significant asset with some associated processes.
Document PDF Audio File
2011-03-31 Outreach Requests from the IASB or IFRIC IASB Post-implementation Review Proposal
  • Discussion of proposal for post-implementation review.
Document PDF Audio File
2012-10-18 Updates Opening Remarks and Updates
  • IAS 10: Reissuing Financial Statements in Connection with an Offering Document.
  • IFRS 11: Unit of Account in Classifying Joint Arrangements with Multiple Separate Vehicles.
  • IAS 1: Classification of Long-term Debt to be Repaid From an Offering.
  • IFRS 3 and IAS 12: Uncertain Tax Positions Acquired in a Business Combination.
  • IAS 12: Part VI.I Tax on Dividends Paid to Preferred Shareholders.
  • IAS 8: IFRSs Issued but Not Yet Effective.
Document PDF Audio File
2012-04-19 Updates First Annual IFRS Financial Statements
  • Discuss experiences relating to the first annual financial statements under IFRSs.
Document PDF Audio File
2012-01-12 Updates Opening Remarks and Updates
  • Updates on the IFRS Interpretations Committee’s Outreach Requests and Other Activities.
Document PDF Audio File
2012-01-12 Updates Preparing Annual IFRS Financial Statements
  • Update on considerations for entities preparing annual financial statements under IFRSs.
Document PDF Audio File
2011-09-28 Updates Opening Remarks and Updates
  • The IFRS Discussion Group’s Mandate.
  • IAS 17: Changes in the Terms of an Operating Lease Agreement.
  • Update on Outreach Requests from IFRS Interpretations Committee.
Document PDF Audio File
2011-09-28 Updates Quarterly IFRS Financial Statements
  • Report on observations from the quarterly filings under IFRSs.
Document PDF Audio File
2011-09-28 Updates IFRS Interpretations Committee
  • Report on recent developments.
Document PDF Audio File
2011-06-16 Updates Opening Remarks and Updates
  • IAS 33: Earnings per Share/Unit for Entities with Puttable Equity Instruments.
  • IAS 34: Interim Financial Reporting.
  • IFRIC 14: Minimum Funding Requirements.
Document PDF Audio File
2011-06-16 Updates First Quarter 2011 Filings
  • Report on preliminary observations from the first quarter filings under IFRSs and plans for identifying areas of concern.
Document PDF Audio File
2011-06-16 Updates The IFRS Discussion Group’s Mandate
  • Consideration of ways to clarify the objectives of the Group and improve communications to stakeholders.
Document PDF Audio File
2011-03-31 Updates Opening remarks and Updates
  • IAS 7 and IAS 33: Cash Flow per Share.
  • IAS 1: Implications for Current/Non-Current Classification of Debt.
  • IAS 37: Discount Rate.
  • IAS 10: Events After Statements Authorized but Not Yet Issued.
Document PDF Audio File
2010-11-30 Updates Opening Remarks and Updates
  • IAS 1: Implications for Current/Non-Current Classification of Debt.
  • IAS 37: Discount Rate.
Document PDF Audio File
2010-09-16 Updates Opening Remarks and Updates
  • IFRS 1 and IAS 11: Capitalized Actuarial Gains and Losses on Changes in Accounting Policy for Defined Benefit Plan Obligations.
  • IAS 1: Going Concern.
  • IAS 7 and IAS 33: Cash Flow per Share.
  • IAS 12: Tax Losses Acquired Outside a Business Combination.
Document PDF Audio File
2010-06-01 Updates Opening Remarks and Updates
  • IFRS 1 and IAS 23: Capitalization of Borrowing Costs.
  • IAS 1: Going Concern.
  • IAS 12: Income Taxes and Certain Structures.
  • IAS 32: Classification of Income Trust Units.
Document PDF Audio File
2010-03-04 Updates Opening Remarks and Updates n/a Audio File
2009-11-25 Updates Introductions and Opening Remarks n/a Audio File
2009-11-25 Updates Criteria for Issues Eligible for Consideration by the IDG
  • Clarification of the terms of reference.
  • Discussion of the types of issues qualifying for discussion at IDG.
Document PDF Audio File
2013-01-11 Updates Opening Remarks and Updates
  • IAS 10: Reissuing Financial Statements in Connection with an Offering Document.
Document PDF Audio File
2013-06-13 Updates Opening Remarks and Updates
  • IAS 8: IFRSs Issued but Not Yet Effective.
  • IAS 39: Implications for Hedging Relationships of Novation of Derivatives.
  • IAS 1: Going Concern.
Document PDF Audio File
2013-06-13 Updates New Searchable and Sortable Issues Database Document PDF Audio File
2013-06-13 Updates First Quarter 2013 Financial Statements
  • Discuss experiences relating to first quarter financial statements following the initial application of new and amended IFRSs effective January 1, 2013.
Document PDF Audio File
2013-09-05 Updates Opening Remarks and Updates
  • Uncertain Tax Positions Acquired in a Business Combination.
Document PDF Audio File
2013-12-02 Updates Opening Remarks and Updates
  • IFRS 13: Restricted Share Consideration in a Business Combination.
Document PDF Audio File
2014-02-26 Updates Opening Remarks and Updates n/a Audio File
2014-06-12 Updates Opening Remarks and Updates
  • IFRIC 21: Levies – Property Taxes in Canada
  • IFRS 11: Application Issues
  • Adoption of IFRSs by Investment Funds
Document PDF Audio File
2014-09-11 Updates Opening Remarks and Updates
  • IFRIC 21: Levies
  • IFRS 9: Financial Instruments
  • IFRS 15: Revenue from Contracts with Customers
  • IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment
Document PDF Audio File
2014-12-09 Updates Opening Remarks and Updates
  • IFRS 11: Joint Arrangements
  • Rate-regulated Activities
  • IFRS 15: Revenue from Contracts with Customers
  • IAS 19: Longevity Swaps, Annuity Buy-in and Buy-out and Discount Rate
  • IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment
Document PDF Audio File
2015-05-14 Updates Opening Remarks and Updates
  • IAS 16: Capitalization of Costs
  • IFRS 15: Revenue from Contracts with Customers
  • IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment
Document PDF Audio File
2015-09-10 Updates Opening Remarks and Updates
  • IFRS 3: Business Combinations
  • IFRS 15: Revenue from Contracts with Customers
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)
  • IASB Agenda Consultation
Document PDF Audio File
2015-09-10 Updates Update on Previous Items Discussed by the Group
  • IAS 23: Impairment
  • IAS 33: Escrow Share Arrangements
  • IFRS 3, IAS 16 and IAS 37: Contingent Consideration in an Asset Purchase
  • IFRS 3: Various Issues
  • IAS 1: Classification of Long-term Debt to Be Repaid from an Offering
Document PDF Audio File
2015-12-03 Updates Opening Remarks and Updates
  • IAS 23: Financial Liabilities Measured at Fair Value through Profit or Loss
  • IAS 21: Determining Functional Currency
  • Draft IFRIC Interpretations
  • IAS 16 and IAS 38: Variable Payments for Asset Purchases
  • IAS 36: Recoverable Amount and Carrying Amount of a Cash-generating Unit
Document PDF Audio File
2016-05-31 Updates Opening Remarks and Updates
  • IAS 32 and 39: Changes to Convertible Debt
  • IAS 21: Determining Functional Currency
  • IAS 10: Subsequent Events Relating to Uncertain Tax Positions
  • IAS 16: Capitalization of Cost
  • IFRS 15: Revenue from Contracts with Customers
  • IFRS 10 and IFRS 11: Accounting for Loss of Control Transactions
  • IFRS 3 and IFRS 11: Remeasurement of Previously Held Interests – Obtaining Control or Joint Control in a Joint Operation that Constitutes a Business
  • IFRS 9 and IAS 28: Measurement of Long-term Interests
  • IAS 36: Recoverable Amount and Carrying Amount of a Cash-generating Unit
Document PDF Audio File
2016-09-13 Updates Opening Remarks and Updates
  • IAS 16: Capitalization of Costs
  • IAS 1: Disclosures about an Assessment of Going Concern
  • IFRS 3 and IFRS 11: Definition of a Business and Accounting for Previously Held Interests
  • IAS 16: Accounting for Proceeds and Costs of Testing on Property, Plant and Equipment
  • IFRS 9 and IAS 28: Measurement of Long-term Interests
  • IAS 12: Expected Manner of Recovery of Indefinite Life Intangible Assets when Measuring Deferred Tax
Document PDF Audio File
2016-11-29 Updates Opening Remarks and Updates
  • IFRS 6: Technical Feasibility and Commercial Viability
  • IFRS 3 and IAS 39: Transaction Price Allocation
  • IFRS 5 and IFRS 9: Application of IFRS 9 to Transactions of a Subsidiary when the Subsidiary is Held for Sale
  • IASB Agenda Consultation
  • Pension and Post-employment Benefit Plans
  • IFRS 15: Guidance on Transition Resource Group
Document PDF Audio File
2017-05-30 Updates Opening Remarks and Updates
  • IFRS 3 and IAS 39: Transaction Price Allocation
  • IAS 21: Source of Exchange Rates
  • Disclosure Initiative – Principles of Disclosure
  • Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
  • Post-implementation Review – IFRS 13 Fair Value Measurement
  • IFRS 9: Implementation Matters
Document PDF Audio File
2012-07-19 Updates Opening Remarks and Updates
  • IAS 33: Earnings per Share/Unit for Entities with Puttable Equity Instruments.
  • IAS 10: Reissuing Financial Statements in Connection with an Offering Document.
  • IFRS 3 and IAS 12: Uncertain Tax Positions Acquired in a Business Combination..
  • Update on the IFRS Interpretations Committee’s Outreach Requests.
Document PDF Audio File
2012-04-19 Updates Opening Remarks and Updates
  • IAS 8: Disclosure Requirements for Retrospective Application of New Standards.
  • Outreach Requests from the IFRS Interpretations Committee Staff.
  • Changes to the IFRs Interpretations Committee’s Operations and Due Process Handbook.
Document PDF Audio File
2012-04-19 Updates News from the Regulators
  • Update on considerations for entities preparing financial statements under IFRSs.
Document PDF Audio File
2013-12-02 Various Accounting for the Effect of Rising Interest Rates
  • Consider which standards, including IAS 36 Impairment, might require consideration of the effect of rising interest rates.
Document PDF Audio File
2013-12-02 Various Adoption of IFRSs by Investment Funds
  • Consider some of the transition concerns of investment entities that will be applying IFRSs for the first time.
Document PDF Audio File
2014-09-11 Various Disclosure of Contractual Commitments
  • Consider the disclosure requirements for contractual commitments and the role of management intent or ability to avoid the commitment.
Document PDF Audio File
2015-12-03 Various Recent Regulatory Publications on Financial Reporting Matters
  • Consider IFRS topics identified in CSA Staff Notice 51-344, “Continuous Disclosure Review Activities for the Fiscal Year Ended March 31, 2015.”
Document PDF Audio File
2016-11-29 Various Update on Implementation Support
  • Consider the resources available to assist with implementing recently issued IFRS standards.
Document PDF Audio File
2016-11-29 Various Settlement of a Shareholder Loan
  • Consider whether the gain or loss from the settlement of a shareholder loan should be recognized in profit or loss or treated as a capital transaction and recognized in equity.
Document PDF Audio File
2017-05-30 Various Cap and Trade Program
  • Consider how the cap and trade program works in Ontario and the potential accounting implications.
Document PDF Audio File



Disclaimer: The documents included in this searchable table were prepared by the staff of the Accounting Standards Board (AcSB), based on discussions that occurred at IFRS Discussion Group meetings, and do not reflect any subsequent developments. 

The Group’s discussions and Reports on Meetings 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 International Accounting Standards Board (IASB) or the IFRS Interpretations Committee can make such a determination.. 

For a full understanding of the discussion and views expressed, listen to the audio webcast.