EFRAG educational session on the IASB’s Primary Financial Statements project

​​On 18 October 2022, the EFRAG Secretariat will provide an educational session on the Primary Financial Statements project presenting an overview of EFRAG’s work on the project, and useful educational material for the forthcoming roundtables and webinars. The purpose is to help participants to the targeted outreach with their preparations. The educational session will be available here.

​​On Tuesday 18 October 2022, the EFRAG Secretariat will provide an educational session on the Primary Financial Statements project, useful for the forthcoming roundtables and webinars. This session is a supplement to the educational IASB Webinar in preparation of the targeted outreach.

More specifically, the EFRAG Secretariat will provide an overview of:

  • EFRAG’s work in Europe on the PFS project;
  • EFRAG’s position on the main proposals in the Exposure Draft General Presentation and Disclosures (“ED”);
  • The selection of the last IASB’s tentative decisions that represent a change of the ED to be discussed during outreach meetings; and
  • The additional topics suggested by EFRAG based on preliminary discussions.
The audience will have the chance to submit their questions on the session and in relation to the targeted outreach.
The educational session will be available here.

The EFRAG project team will also hold outreach meetings in cooperation with the IASB. This will include roundtables with corporate companies and financial institutions on 24 October, 2, and 4 November. The results of these meetings contribute to two public events:
  • 11 November 2022 - One public roundtable organised jointly with ASCG and IASB - Online event in German - Register here
  • 15 November 2022 - One public roundtable discussion with preparers, users and auditors representatives - Online event in English – Register here

The objective of these meetings is to obtain feedback on whether specific areas of the proposals will work as intended and achieve the intended balance of costs and benefits.

The recording and slides will be available here.

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