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
Click here to access the report.

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