March 2017 CMAC Meeting
25 May 2017
The International Accounting Standards Board’s (IASB’s) user advisory group, the Capital Markets Advisory Committee (CMAC), held a meeting on 16 March.
The topics discussed were:
- Primary Financial Statements;
- Rate-regulated Activities;
- Clarifications to IFRS 8 Operating Segments arising from the post-implementation review;
- IFRS 3 Business Combinations: Definition of a business;
- Disclosure Initiative—outreach planning for the Disclosure Initiative—Principles of Disclosure Discussion Paper & case studies; and
- Education Session—Insurance Contracts
The summary, recordings of the meeting discussions, the agenda and related papers are now available from the IASB web site here.