PROGRAMME | EFRAG BusinessEurope IASB Joint webinar: Future of IFRS disclosure requirements: What we learnt from the field test with European preparers – 10/12/2021

​Read now the programme for the outreach event: Future of IFRS disclosure requirements: What we learnt from the field test with European preparers. Field test participants will share their fieldwork experience on the IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach. Register now.

​​On Friday 10 December, from 09:00 to 12:00 (CET), EFRAG, BusinessEurope and the IASB will host a joint outreach event: Future of IFRS disclosure requirements: What we learnt from the field test with European preparers.

The IASB undertook this project to address the overall disclosure problem. In the ED, the IASB proposes a new objectives-only approach to developing disclosure requirements in individual Standards (proposed Guidance for the IASB) and tested this approach on IAS 19 and IFRS 13.

The joint webinar will inform constituents about the IASB/EFRAG field test results. Some entities will share their fieldwork experiences as well as the positive aspects and concerns around the proposed approach. Audit implications will also be discussed, and users will express their views on the usefulness of the approach. Interested preparers that could not participate in the field test can also provide their input through the polling questions and Q&A.

Chiara Del Prete, EFRAG TEG Chairwoman, will welcome the audience to the webinar. Claes Norberg, former EFRAG Board member and Chair of BusinessEurope Sounding Board, will moderate the discussions on the three following topics:

  • IASB’s proposed internal guidelines to the standard setting of disclosure requirements in individual Standards.
  • Proposed changes to IFRS 13
  • Proposed changes to IAS 19
Bertrand Perrin, IASB Board member and Kathryn Donkersley, IASB Technical staff, will provide insights on the IASB proposals. Kathrin Schoene, EFRAG Project Director, and Fredré Ferreira, EFRAG Senior Technical Manager ,will present EFRAG's views on the topic.

The presentations will be followed by panel discussions. The list of panelists includes:

  • Pierre-Henri Damotte, Head of Accounting Public Affairs - Société Générale
  • Geert De Ridder, Consulting Actuary
  • Lars Hamers, Technical Accounting and Report Expert at Royal DSM
  • Silvie Koppes, EFRAG TEG member, Auditor, KPMG
  • Maren Pollmann-Klein, Senior Vice President Corporate Accounting Principles & Standards at Deutsche Post
  • Kazim Razvi, Independent Analyst
  • Martin Svitek, Member EFRAG Financial Instruments Working Group, IFRS Expert at Erste Group
Nicklas Grip, EFRAG TEG Vice Chair and Head of Regulatory Strategies Svenska Handelsbanken, will handle audience questions and summarise the take-aways.
Please register and watch the event here.

Download the programme.

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