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 20th EEG meeting, held via remote
participation, on 30 November–1 December 2020.
The EEG meeting was chaired by Tadeu Cendon, a member of the International Accounting
Standards Board (Board).
Disclosure Initiative—Accounting Policies
Disclosure Initiative—Subsidiaries that are SMEs
Disclosure Initiative—Targeted Standards-level Review of
Applying IFRS Standards in 2020—Discussion on impact of
Lack of Exchangeability—Amendments to IAS 21 The Effects
of Changes in Foreign Exchange Rates
Business Combinations—Disclosures, Goodwill and
Update on IASB Activities; and
Post-implementation Review of IFRS 10 Consolidated
Financial Statements, IFRS 11 Joint Arrangements and IFRS 12
Disclosure of Interests in Other Entities.