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.

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