Report of the Emerging Economies Group December 2021

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 22nd EEG meeting, held via remote participation, on 2–3 December 2021.

The EEG meeting was chaired by Tadeu Cendon, a member of the International Accounting Standards Board (IASB).

Topics included:

Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures;
Equity Method;
Update on sustainability-related reporting;
Post-implementation Review of IFRS 9—Classification and Measurement; and
Update on IASB activities.

Access the report and previous reports.