RECORDINGS | EAA, EFRAG ICAS joint webinar: The price of time - discounting in financial reporting - 9/07/21
On Friday 9 July 2021, EAA, EFRAG and ICAS hosted a joint webinar, in which academics and experts debated the issue of discounting in financial reporting.
Guy Jubb, Chair ICAS Research Panel opened the event and set the scene.
The following studies on discount rates in financial reporting were presented:
- The Theory and Practice of Discounting in Financial Reporting Under IFRS by Iain Clacher, Alan Duboisée de Ricquebourg, Mark C. Freeman and Con Keating
- Discount rate in accounting: How practitioners depart the IFRS Maze Towards the end of determinism in accounting by Véronique Blum and Pierre Thérond
- Black Box Accounting: Discounting and disclosure practices of decommissioning liabilities by Giovanna Michelon, Mari Paananen and Thomas Schneider
- André Geilenkothen, EFRAG Pension Plans Advisory Panel member, Aon Hewitt
- Sue Lloyd, Vice-Chair IASB
- Andrea Schenone, EFFAS Commission on Financial Reporting
- Allister Wilson, Assurance Partner, EY
Annalisa Prencipe, EAA President provided the closing remarks.