SAVE THE DATE – EFRAG ASCG IASB ROUNDTABLE ON PRIMARY FINANCIAL STATEMENTS
The Accounting Standards Committee of Germany (ASCG), jointly with EFRAG, represented by Project Director Kathrin Schoene, and in cooperation with the IASB Staff is organising a roundtable discussion on the project Primary Financial Statements.
The discussion will focus on selected tentative decisions that the IASB has taken after reviewing the feedback received on its Exposure Draft ED/2019/7 General Presentation and Disclosures.
The Chair of the IASB, Andreas Barckow, will participate in the event and provide an overview of the IASB’s work.
Speakers and panellists will address the following topics:
- Subtotals in the statement of profit or loss;
- Management performance measures; and
- Disclosure of operating expenses by nature.
The online event will be held on 11 November 2022 from 10.00 am till 12.30 pm (CET) and will be held in German.
To prepare the roundtable discussion, the ASCG will hold an educational session hosted on Friday, 28 October 2022 from 10:00 am to 11:00 am (CET).
More information about the event and registration can be found on the ASCG website.
Related EFRAG project: Primary Financial Statements - 2021 Standard Setting Activity