Save the date | 9 July 2021 - The price of time: webinar on discounting in financial reporting
At the event the following studies on discount rates in financial reporting will be 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
The presentation of the three studies (including Q&A sessions) will serve as input to the panel debate in which the following panellists will provide their views on various aspects of discounting:
- André Geilenkothen, EFRAG Pension Plans Advisory Panel member, Aon
- Erlend Kvaal, (moderator) EFRAG TEG and EAA Financial Reporting Standards Committee member
- Sue Lloyd, Vice Chair IASB
- Andrea Schenone, EFFAS Commission on Financial Reporting
- Allister Wilson, Assurance Partner, EY
The panel debate will extend the discussion of those academic projects to issues of practical implementation.
The audience will be encouraged to participate through polling questions and by submitting questions online to academics and panellists during the event.
A detailed programme will be issued in the coming weeks.
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