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Agenda
The topics the IFRS Accounting Standards Discussion Group plans to consider, in addition to routine updates, are outlined below. Although current at the date prepared (March 28, 2024), this agenda is subject to change. The topics presented below may be discussed by the Group in a different order.
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: Attendance at this meeting 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.