IFRS Discussion Group
Archived Audio Webcast
September 13, 2016
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
- IFRS 6: Technical Feasibility and Commercial Viability
- IFRS 5: Abandonment or Sale of a Mineral Property
- IFRS 11: Interests of "Other Parties" to a Joint Operation
- IAS 32: “Fixed-for-fixed” Condition
- IFRS 3 and IAS 39: Transaction Price Allocation
- IFRS 15: Guidance from the Transition Resource Group
- IAS 1: Use of Non-GAAP Financial Measures
- Closing Remarks