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IFRS® Accounting Standards Discussion Group Recording – May 25, 2023

Video Recording

Watch our video recording of the May 2023 IFRS Accounting Standards Discussion Group Meeting on demand.


The topics the IFRS Discussion Group considered, in addition to routine updates, are outlined below.

Accounting for Lending Crypto Assets

  • Raise awareness of the factors an entity might consider when determining the accounting for the lending of crypto assets.

Accounting for Earn-in Expenditures Prior to Acquisition of a Mining Interest

  • Discuss how an entity accounts for earn-in expenditures prior to the acquisition of a mining interest, including classification and measurement of earn-in expenditures and disclosure requirements.

Accounting for the Development of Carbon Credits that will Ultimately be Sold

  • Discuss how an entity recognizes, measures, and classifies carbon credits that it develops from its already-existing assets carried at fair value.

Please note: Viewing this meeting recording and successful completion of a quiz may count towards your CPD requirements. Upon completion of the quiz, you will be emailed a certificate for your records.

We are committed to providing accessible resources. If you require a transcript of our video recording, please contact Jamie Goodman at [email protected], and we will be happy to accommodate your request.