Report of the Emerging Economies Group posted

26 February, 2018

Published: IFRS

Emerging Economies Group The Emerging Economies Group (EEG) was created in 2011 at the direction of the IFRS Foundation Trustees, with the aim of enhancing the participation of emerging economies in the development of IFRS Standards.

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).

The EEG meeting was chaired by Amaro Gomes, a member of the International Accounting Standards Board (Board).

14th EEG meeting agenda

Agenda 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


The agenda papers for the meeting are available on the IFRS Foundation website:

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