Report of the Emerging Economies Group May 2022
The Emerging Economies Group (EEG) was established 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 provides a summary of the 23rd EEG meeting, held via remote
participation, on 16–17 May 2022.
The EEG meeting was chaired by Tadeu Cendon, a member of the
International Accounting Standards Board (IASB).
Topics included:
-
Update on the work of the International Sustainability Standards Board (ISSB);
-
ISSB Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information;
-
ISSB Exposure Draft IFRS S2 Climate-related Disclosures;
-
Lack of Exchangeability (Amendments to IAS 21);
-
IAS 41 Agriculture; and
-
Update on IASB and IFRS Interpretations Committee activities.
Access the report and previous reports.