Agenda
The topics the IFRS Accounting Standards Discussion Group considered, in addition to routine updates, are outlined below.
IFRS 9: Accounting for Debt Modifications: Helpful Reminders
With falling interest rates, many entities are modifying their debt arrangements. The Group will discuss various accounting considerations related to the modification of debt arrangements in the scope of IFRS 9 Financial Instruments.
Year-end Financial Reporting Reminders
There will be discussions on various financial reporting considerations for entities as they prepare for their upcoming financial year-end.
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