Skip to main content


IFRS® Accounting Standards Discussion Group Recording – May 14, 2024

Video Recording

Watch our video of the May 2024 IFRS® Accounting Standards Discussion Group Meeting on demand.


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

IAS 12: Accounting for Deferred Tax Assets under OECD Pillar Two GloBE Rules

  • Discuss the accounting for deferred tax assets when an entity is required to comply with Pillar Two GloBE Rules.

IAS 36: Assessment of Cash Generating Units (CGUs) in a Production Facility with Multiple Production Lines When One of the Products
Has a Declining Market Demand

  • Discuss the assessment of CGUs in a production facility with multiple production lines when one of the products has a declining market demand. This discussion will focus on identifying CGUs, allocating corporate assets, and other accounting implications.

Please note: Viewing this 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.