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Report from the December 2017 Emerging Economies Group meeting

  • IFRS - IASB Image

Feb 26, 2018

On February 26, 2018, the International Accounting Standards Board (the Board) published the full report of the 14th meeting of the Board's Emerging Economies Group (EEG), which was held in Sao Paulo, Brazil on December 4–6, 2017.

Par­tic­i­pants at the meeting, which was chaired by IASB® member Amaro Gomes, discussed business combinations under common control, accounting for micro entities, IAS 12, Income Taxes, initial measurement of payables when payment is deferred, IASB update, and an introduction to IFRS 17, Insurance Contracts.

Review the full report (five pages) on the the Board's website.

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