Accounting Research Tool

October 2023

October 2023 Capital Markets Advisory Committee

This document summarises discussions at the meeting of the Capital Markets Advisory Committee (CMAC) a group of nominated members with extensive practical experience in analysing financial information and who are established commentators on accounting matters in their own right or through the representative bodies with which they are involved. The CMAC supports the IFRS Foundation and the International Accounting Standards Board (IASB) in their objectives, and contributes towards the development, in the public interest, of high-quality, understandable, enforceable and globally accepted IFRS Accounting Standards.