December 2024 Emerging Economies Group agenda and meeting papers

The Emerging Economies Group met on 17-18 December 2024.
The topics discussed were:
  • IASB Technical Update
  • Intangible Assets
  • Post-implementation Review (PIR) of IFRS 16 Leases
  • Statement of Cash Flows and Related Matters
  • Amortised Cost Measurement
  • ISSB Technical Update
  • Management Commentary
  • Rate-regulated Activities
  • Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures
  • Equity Method
  • Allocation of monetary gains or losses on the Statement of Profit or Loss
  • Applying IAS 29 Financial Reporting in Hyperinflationary Economies
  • Translation to a Hyperinflationary Presentation Currency
The agenda and meeting papers may be accessed here.