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EFRAG/IASB web-meeting; Input on the IASBs Exposure Draft General Presentation and Disclosures

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Running order

# Agenda item Start time End time Presenters Documents
  14/05/2020        
  01. Opening and Welcome 09:30 09:35 Kristian Koktvedgaard, Torben Johansen, FSR - Danish Auditors, DI - Confederation of Danish Industry 2020-05-14 Invitation DRF UPDATED_080520.pdf
Bios and photos.pdf
Joint Outreach Event FSR DI EFRAG IASB 14 May 2020.pdf
EFRAG-IASB Instructions for sli.do - audience.pdf
Participants list.pdf
  02. Topic 1: Defined lines and subtotals in income statement – improved comparability or imposed uniformity. 09:35 10:05 FSR - Danish Auditors, DI - Confederation of Danish Industry
  03. Topic 2: Looking at the new subtotals – what is the impact and will they work for all industries. 10:05 10:35 FSR - Danish Auditors, DI - Confederation of Danish Industry
  04. Topic 3: Management Performance Measures – definition, disclosure and unusual items. Will management still be able to explain the overall performance/ generation of income in the context of the activities and business strategy? 10:35 11:05 FSR - Danish Auditors, DI - Confederation of Danish Industry
  05. Topic 4: Principles of aggregation and disaggregation – new proposals expected compared to how companies disaggregate information today. 11:05 11:35 FSR - Danish Auditors, DI - Confederation of Danish Industry
  06. Topic 5: Statement of cash flows – change to starting point, new disaggregation due to new line items introduced and removal of classification choice for interest and dividends. 11:35 11:55 FSR - Danish Auditors, DI - Confederation of Danish Industry
  07. Closing remarks 11:55 12:00 Kristian Koktvedgaard, Jan Peter Larsen