Agenda for May 2014 Emerging Economies Group meeting

  • EEG (Emerging Economies Group) (mid blue) Image

26 May 2014

The agenda is available for the meeting of the Emerging Economies Group (EEG) and International Accounting Standards Board (IASB), which is being held in Moscow on 28-29 May 2014. The meeting will focus on the equity method of accounting (including a paper prepared by the Korean Accounting Standards Board (KASB)), the definition of "close members of the family of a person” in IAS 24 'Related Party Disclosures', and the recognition of elements of financial statements. The meeting will also discuss a number of the IASB's current projects and consider a number of other topics.

The full agenda is summarised below:

Wednesday 28 May 2014 (09:30-21:00)

  • Address by hosting country (Russia)
  • Address by the EEG Chair and Vice-Chair
  • Presentations on the equity method:
    • Korean Accounting Standards Board
    • International Accounting Standards Board
  • Group photo
  • Discussion on equity method
  • Administration issue - topics for next meeting
  • Welcome dinner

Thursday 29 May 2014 (09:30-14:30)

  • IASB updates - including agriculture accounting and rate-regulated activities
  • IAS 24 Related Party Disclosures - definition of "close members of the family of a person”
    • Group discussion of an issue raised by The Saudi Organization for Certified Public Accountants
  • Recognition in the Conceptual Framework
    • Consideration of an issues paper prepared by the National Organization for Financial Accounting and Reporting Standards, Russia
  • Discussion and approval of Communiqué
  • Meeting summary
  • Working lunch


Agenda papers from this meeting are available on the IASB's website.

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