IFRS Discussion Group
Archived Audio Webcast
September 11, 2014
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.
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- Opening Remarks and Updates
- Disclosure of Contractual Commitments
- IFRS 1: Carve-out Financial Statements
- IFRS 3, IFRS 15, IAS 18 and IAS 37: Contingent Consideration in an Asset Sale
- IFRS 3, IAS 16 and IAS 37: Contingent Consideration in an Asset Purchase
- IFRS 9 and IAS 39: Flow-through Shares with Attached Share Purchase Warrants
- IFRS 11: Application Issues and Process of the IFRS Interpretations Committee
- IAS 19: Refundable Tax Accounts in Retirement Compensation Arrangements
- IAS 19 and IAS 21: Foreign Exchange Gains and Losses on Defined Benefit Pension Plan Obligations
- IAS 32, IAS 33 and IFRIC 17: Dividend Reinvestment Plans
- IAS 33: Escrow Share Arrangements
- Closing Remarks