Views expressed in the public meeting do not necessarily represent the views of the organization to which a member belongs or the views of the AcSB. The discussions of the Group do not constitute official pronouncements or authoritative guidance. Only the International Accounting Standards Board (IASB) or the IFRS Interpretations Committee can make such a determination.
Listen to the audio recordings of the topics discussed by the Group in January 2012. For additional information, see the Group’s agenda and description of items.
- Opening Remarks and Updates;
- Preparing Annual IFRS Financial Statements;
- IFRS 1: Change in Date of Transition to IFRSs;
- IFRS 2 & IAS 32/39: Recognition of Share Purchase Warrants;
- IFRS 11: Classification of Limited Partnerships Subject to Joint Control;
- IFRS 11: Guarantees of Debt of a Joint Arrangement;
- IAS 8: Disclosure Requirements for Retrospective Application of New Standards;
- IAS 10: Reissuing Financial Statements in Connection with an Offering Document;
- IAS 23: Capitalization of Borrowing Costs on Major Renovations;
- IAS 28: Dilution in Ownership Interests;
- IAS 36: Impairment Test of Provisional Goodwill Acquired during the Current Period;
- Issues Submitted but Not Brought Forward.
