Summary report - Explanatory Webinar relating to the Post-Implementation Review of IFRS 10,11, 12 - 1 March 2021
On 1 March 2021, EFRAG and the IASB, together with the European Federation of Financial Analysts Societies (EFFAS) and the Belgian Association of Financial Analysts (ABAF/BVFA) organised an online Explanatory Webinar on the IASB Post-Implementation Review of Consolidated Financial Statements, Joint Arrangements and Disclosures – A User’s Perspective.
The aim of the outreach event was to stimulate the discussion on the IASB’s Request for Information – Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosures of Interests in Other Entities and to seek input on investors’ information needs regarding interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities.
The summary report that briefs the outcome of the event has been prepared for the convenience of European constituents.
