Report of the Emerging Economies Group November 2025
The EEG was created 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 Accounting Standards. The members of the EEG are nominated National
Standard-Setters from emerging economies.
This report summarises the 30th EEG meeting held on 3–4 November 2025 in
Seoul, South Korea.