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The International Accounting Standards Board's user advisory group, the Capital Markets Advisory Committee (CMAC), held its last meeting of 2018 at the IFRS Foundation offices in London on 1 November.

The topics for discussion were:

  • Primary Financial Statements
  • Financial Instruments with Characteristics of Equity
  • Management Commentary
  • Goodwill and Impairment

The summary, recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.