RECORDINGS | Explanatory Webinar: Post-Implementation Review of Consolidated Financial Statements, Joint Arrangements and Disclosures - A User’s Perspective
On Monday 1 March, EFRAG, EFFAS and ABAF/BVFA, in cooperation with the IASB, held an online outreach event open to all financial reporting stakeholders, with a special attention to users of financial statements.
The speakers and panellists included:
- Hans Buysse, EFRAG Board Vice-President, Chairman of ABAF/BVFA and EFFAS Board member
- Sue Harding, Co-Founder - Bailey Network, member of EFRAG User Panel
- Jesus Lopez Zaballos, President EFFAS
- Patricia McBride, EFRAG Director
- Marietta Miemietz, Director, Primavenue Advisory Services Limited
- Serge Pattyn, EFRAG User Panel, ABAF/BVFA, EFFAS CFR
- Ann Tarca, IASB Board member
The discussions addressed the following topics:
- Assessment of control (IFRS 10)
- Investment entities exception (IFRS 10)
- Accounting for joint operations (IFRS 11)
- Usefulness and completeness of disclosures (IFRS 12)
We are looking forward to a wide range of views from users of financial statements on the topics to be discussed.
Watch the explanatory webinar recordings and complete EFRAG’s survey.