December 2024 Emerging Economies Group meeting report available
December 2024 Emerging Economies Group meeting report available
The Emerging Economies Group met on 17-18 December 2024. The meeting report is now available.
The topics discussed were:
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 in the statement of profit or loss
- Applying IAS 29 Financial Reporting in Hyperinflationary Economies
- Translation to a Hyperinflationary Presentation Currency (IAS 21)