The International Accounting Standards Board's user advisory group, the Capital Markets Advisory Committee (CMAC), held its first meeting of 2017 at the IFRS Foundation offices in London on 16 March.
The topics for discussion were:
- Primary Financial Statements;
- Rate-regulated Activities;
- Improvements to IFRS 8 arising from the post-implementation review;
- IFRS 3 Business Combinations: Definition of a business;
- Disclosure Initiative—outreach planning for the Disclosure Initiative—Principles of Disclosure Discussion Paper and case studies; and
- Education Session—Insurance Contracts
The summary, recordings of the meeting discussions, the agenda and related papers are available on the meeting page.