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The International Accounting Standards Board's user advisory group, the Capital Markets Advisory Committee (CMAC), held its first meeting of 2019 at the IFRS Foundation offices in London on 21 March.

The topics for discussion were:

  • Extractive Activities
  • Financial Instruments with Characteristics of Equity
  • Targeted Standards-level Review of Disclosures
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • Management Commentary Practice Statement
  • Business Combinations Under Common Control

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