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October 16, 2014 meeting of the IASB’s Capital Markets Advisory Committee

  • IFRS - CMAC Image
  • IFRS - Meeting Image

Dec 17, 2014

On December 17, the IASB issued the summary of the October 16, 2014 meeting of its Capital Markets Advisory Committee.

The topics for discussion were:

  • Rate-regulated Activities – Reporting the Financial Effects of Rate Regulation;
  • Measuring quoted investments at fair value;
  • Post-implementation Review of IFRS 8 Operating segments;
  • Research projects and investor involvement;
  • Business combinations under common control-information needs of investors;
  • Disclosure Initiative—Principles of Disclosure projects:
    • issues relating to cash flow statements and related disclosures; and
    • non-IFRS information in financial statements

Review the summary.

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