• Capital Markets Advisory Committee (CMAC) Holds March Meeting

Capital Markets Advisory Committee (CMAC) Holds March Meeting

08 May 2019

CMAC is a body independent from the IASB and IFRS Foundation with the aim to provide the Board with regular input from international communities as users of financial statements.

CMAC held a meeting on 21 March 2019, discussing the following:

  • Extractive Activities
  • Financial Instruments with Characteristics of Equity
  • Targeted Standards-level Review of Disclosures
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • Management Commentary Practice Statement
  • Business Combinations Under Common Control

The summary and papers can be viewed here.