May 2024 Emerging Economies Group meeting report available

The Emerging Economies Group met on 28-29 May 2024. The meeting report is now available.
The topics discussed were:
  • Climate-related and Other Uncertainties in the Financial Statements
  • Power Purchase Agreements
  • Provisions - Targeted Improvements
  • Amendments to the Classification and Measurement of Financial Instruments
  • Pollutant Pricing Mechanisms
  • Accounting for Data Resources
  • Going Concern Uncertainties
  • Country profile - Nepal
  • Update on IASB activities
  • Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
  • Post-implementation Review of IFRS 9 Financial Instruments
  • Business Combinations - Disclosures, Goodwill and Impairment
The meeting report may be accessed here.