IFRS® Accounting Standards Discussion Group Meeting Recording – September 19, 2023
Watch the video recording of our Group’s September meeting. Agenda topics included 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, and Classification of Liabilities with Covenants when an Entity is Granted a Waiver or Grace Period. Don’t miss out on the latest IFRS news! Watch our meeting for a limited time, on demand.
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 – September 21, 2022
At its September 21, 2022, meeting, the Group discussed hot topics such as the impact of rising inflation and interest rates on financial reporting, the financial reporting implications of OECD Pillar Two GloBE Rules, and the accounting for cash received via electronic transfer as settlement for a financial asset. Read the meeting report for 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.
IFRS® Discussion Group Meeting Report – December 15, 2021
Just in time for year-end reporting, the IFRS® Discussion Group is out with its December 2021 meeting report! The Group discussed financial reporting hot topics such as the IFRS® Interpretations Committee’s tentative agenda decision on accounting for cash received via electronic transfer as settlement for a financial asset and accounting for a renewable energy power purchase agreement. Read the full report for details.
IFRS® Discussion Group Meeting Report – September 22, 2021
At its September 22, 2021 meeting, the Group discussed financial reporting hot topics such as the IFRS® Interpretations Committee’s agenda decision on the costs necessary to sell inventories, accounting for crypto assets held on behalf of others, and an issuer’s accounting for green bonds. Read the meeting report for details.
IFRS® Discussion Group Meeting Report – May 20, 2021
At its May 20, 2021 meeting, the Group discussed many financial reporting hot topics such as the IFRS® Interpretations Committee’s tentative agenda decision on the configuration and customization costs in a cloud computing arrangement, an issuer’s accounting for subscription receipts, and accounting for standby costs and penalties incurred under a force majeure clause. Read the meeting report for details.
IFRS® Discussion Group Meeting Report – December 17, 2020
At its December 17, 2020 meeting, the Group discussed many financial reporting hot topics such as the IFRS® Interpretations Committee’s tentative agenda decision on the classification of debts as current or non-current, disclosure of the impact of COVID-19, and impairment testing of right-of-use assets. Read the meeting report for 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.