In addition to representatives from the three countries' standard-setting bodies, observers from the IASB and guests from Hong Kong and Macao attended the meeting.
The three countries presented and shared experiences and views on the following accounting topics:
- Independent Supplementary Temporary Standards (e.g., Covid-19-related amendments to IFRS 16)
- Business Combinations under Common Control
- Intangible assets, with a focus on crypto-assets
Please click for the full communiqué (link to KASB website).