Key points from the January 2013 IFRS Discussion Group

On 11 January 2013, the IFRS Discussion Group of the Accounting Standards Board gathered to discuss the following significant issues:

• IFRS 12: Disclosures in condensed interim financial statements
• IFRS 13: Disclosures in condensed interim financial statements
• IFRS 13: Prospective transition adjustments
• IAS 19 (2011): Transition (other than for defined benefit pension plans)
• IAS 39: Measurement of an investment in a private company
• IFRS 2: Share-based payment awards with variable vesting periods
• IFRS 2: Outreach request from IFRS Interpretations Committee
• IAS 32: Cash settlement options for equity-linked conversion features in convertible debt

Learn more in our latest Financial Reporting Alert.

Also available for download:

• Key points from the October 2012 IFRS Discussion Group         
  Financial Reporting Alert, 2012 Issue No. 7, 3 December 2012



• AcSB defers IFRS adoption date for rate-regulated entities to 2014         
  Financial Reporting Alert, 2012 Issue No. 6, 21 September 2012



• Canadian Securities Administrators announce results of continuous disclosure reviews for fiscal 2012         
  Financial Reporting Alert, 2012 Issue No. 5, 17 August 2012



• Key points from the July 2012 IFRS Discussion Group         
  Financial Reporting Alert, 2012 Issue No. 4, 7 August 2012



• Key points from the May 2012 meeting of the International Practices Task Force         
  Financial Reporting Alert, 2012 Issue No. 3, 1 August 2012



• Key Points from the April 2012 IFRS Discussion Group meeting       
  Financial Reporting Alert, 2012 No. 2, 17 May 2012



• Key Points from the January 2012 IFRS Discussion Group meeting      
  Financial Reporting Alert, 2012 No. 1, 8 February 2012



• Key Points from the September 2011 IFRS Discussion Group meeting      
  Financial Reporting Alert, 2011 No. 5, 26 October 2011