Report of the Emerging Economies Group posted

The December 2017 Report of the Emerging Economies Group (EEG) has been posted.

This Report of the Emerging Economics Group provides a summary of the 14^th EEG meeting held in Sao Paulo, Brazil on 4–6 December 2017, hosted by the Comitê de Pronunciamentos Contábeis of Brazil (CPC).

Topics included:

• Business Combinations Under Common Control (BCUCC)
• Accounting for micro entities
• IAS 12 Income Taxes
• Initial measurement of payables when payment is deferred
• IASB Update
• Introduction to IFRS 17 Insurance Contracts