Report of the Emerging Economies Group November 2020

The 30 November-1 December 2020 Report of the Emerging Economies Group (EEG) meeting has been posted.

The report provides a summary of the 20th EEG meeting held via remote participation on 30 November–1 December 2020.

Topics included:

Disclosure Initiative—Accounting Policies
Disclosure Initiative—Subsidiaries that are SMEs
Disclosure Initiative—Targeted Standards-level Review of Disclosures
Applying IFRS Standards in 2020—Discussion on impact of covid-19
Lack of Exchangeability (Amendments to IAS 21)
Goodwill and Impairment
Update on IASB Activities
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

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