SAVE THE DATE | EFRAG BusinessEurope IASB joint event: Future of IFRS disclosure requirements: What we learnt from the field test with European preparers – 10/12/21
On Friday 10 December, from 9:00 to 12:00 (CET), EFRAG, Business Europe and the IASB invite you to a joint webinar providing insights on the IASB Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) (the ED).
The IASB undertook this project to address the overall disclosure problem. In the ED, the IASB proposes a new objectives-only approach to developing disclosure requirements in individual Standards (proposed Guidance for the IASB) and tested this approach on IAS 19 and IFRS 13.
The joint webinar will inform constituents about the IASB/EFRAG field test results as speakers and panellists will discuss the application of the IASB proposals and their experience during the field test. Audit implications will also be discussed along with a first reaction from the users. Interested preparers that could not participate in the field test will also have the opportunity to provide their input.
After presentations on the application of the IASB ED, a panel discussion, moderated by Claes Norberg, Chair BusinessEurope Sounding Board and former EFRAG Board member, with several field test participants will follow, including addressing any questions raised by the audience.
The audience will be able to contribute to the discussion through surveys.
A detailed programme will be issued shortly.
Download the Save the Date and register now.