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

14/05/2020 - 14/05/2020
09:30 - 12:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels

Description

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Running order

09:30 - 09:35 01. Opening and Welcome
09:35 - 10:05 02. Topic 1: Defined lines and subtotals in income statement – improved comparability or imposed uniformity.
10:05 - 10:35 03. Topic 2: Looking at the new subtotals – what is the impact and will they work for all industries.
10:35 - 11:05 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?
11:05 - 11:35 05. Topic 4: Principles of aggregation and disaggregation – new proposals expected compared to how companies disaggregate information today.
11:35 - 11:55 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.
11:55 - 12:00 07. Closing remarks
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors, Kristian Koktvedgaard, Torben Johansen
Documents
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
Jan Peter Larsen, Kristian Koktvedgaard

Meeting news

Meeting documents

2020-05-14 Invitation DRF UPDATED_080520.pdf
Meeting agenda
2020-05-14 Invitation DRF.pdf
Bios and Photos.pdf
EFRAG-IASB Instructions for sli.do - audience.pdf
Other EFRAG paper
Joint Outreach Event FSR DI EFRAG IASB 14 May 2020.pdf
Other EFRAG paper
Participants list.pdf
Other EFRAG paper
Summary Report - EFRAG FSR DI IASB on PFS - 14 May 2020.pdf
Feedback statement – outreach event