IFRS Discussion Group
Archived Audio Webcast
September 10, 2015
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*
- IAS 19: Annuity Buy-ins*
- IAS 38: Cloud Computing Arrangements*
- IAS 7: Disclosure of Interest in the Statement of Cash Flows*
- IAS 21: Determining Functional Currency*
- IAS 21 and IAS 39: Translation of a Monetary Asset in an Economy with Multiple Exchange Rates*
- IAS 21 and IAS 39: Translation of an Equity Investment and Impairment Considerations*
- IFRS 9: Effective Interest Rate
- IAS 12 and IAS 34: Income Tax Expense for Interim Periods
- IFRS 3 and IAS 12: Uncertain Tax Positions Acquired in a Business Combination
- Update on Previous Items Discussed by the Group
- Closing Remarks
* Due to technical difficulties, the audio quality is poor and, at times, may not be audible.