26 February 2018
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 14th 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