IFRS Discussion Group
Archived Audio Webcast
September 5, 2013
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.
Please click on the clip you wish to hear.
- Opening Remarks and Updates
- IFRS 3 and IFRS 13: Business Combinations with Consideration Including Shares Subject to Restrictions
- IFRS 9 and IAS 39: Flow-Through Shares from the Holder’s Perspective
- IFRS 11: Application Issues
- IFRS 13: Fair Value Measurement Unit of Account
- IAS 7: Classification of Interest in the Statement of Cash Flows
- IAS 36: Impairment and Reversal Indicators for Commodity-Based Companies
- IAS 36: Reversal of Impairment – Part 1: CGU remains unchanged.
- IAS 36: Reversal of Impairment – Part 2: Assets are added to the CGU
- IAS 39: Measurement of a Unit Comprised of Common Shares and Warrants