IFRS® Accounting Standards Discussion Group Recording – September 12, 2024
Watch the video recording of our Group’s September meeting. Agenda topics include IFRS 9 Financial Instruments and IFRS 16 Leases – Distinguishing between a Lease Modification and an Extinguishment of a Lease Liability; IFRS 18 Presentation and Disclosure in the Financial Statements – Implementation Issues; IFRS 9 – Derecognition of Financial Liabilities Settled Using Electronic Payment Systems; IFRS 8 Operating Segments – Disclosure of Revenue and Expenses for Reportable Segments; and more. Don’t miss out on the latest IFRS Accounting Standards news! Watch our meeting for a limited time, on demand.
IFRS® Accounting Standards Discussion Group Meeting Report – May 14, 2024
The Group discussed Consideration of OECD Pillar Two GloBE Rules When Accounting for Deferred Tax Assets, Assessment of Cash-generating Units in a Production Facility with Multiple Production Lines When One of the Products Has a Declining Market Demand, and more. Read the meeting report for full details!
IFRS® Accounting Standards Discussion Group Meeting Report – September 19, 2023
The Group discussed Accounting for the Development of Carbon Credits by a Renewable Energy Generator, Unit of Account for Lease Modification Accounting, Accounting for Equity Instruments in a Shares-for-Debt Transaction, Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Grace Period, and more. Read the meeting report for full details!
IFRS® Discussion Group Meeting Report – December 5, 2022
The Group discussed the Impact of Climate-related Risk on Financial Statements, Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition, the Canadian Interest Rate Benchmark Reform: Cessation of Canadian Dollar Offer Rates (CDOR), and more. Read the meeting report for full details!
IFRS® Discussion Group Meeting Report – May 19, 2022
At its May 19, 2022, meeting, the Group discussed Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition, Financial Reporting Considerations of Hybrid Work Arrangements, IFRS 17: Matters for Non-insurance Entities, and more. Read the meeting report for full details.
AcSB Meeting – January 12, 2021
The Board discussed its Annual Plan, Performance Report, Post Implementation Review (IFRS 10, 11 and 12), and more. Read the Decision Summary for full details, including how stakeholders can provide feedback on these initiatives.