Summary Report - Joint EFRAG-IASB Webinar Targeted Disclosure: How it would work in practice? Blueprint for future IFRS disclosures

​​EFRAG has issued a summary report (here) of the EFRAG-IASB joint webinar 'Targeted Disclosure: How it would work in practice? Blueprint for future IFRS disclosures​' on 30 June 2021, which addressed the proposals in the IASB's Exposure Draft Disclosure Requirements
in IFRS Standards - A Pilot Approach (the 'ED').
At the event, European stakeholders with
different backgrounds shared their views on the proposals in
the ED and related practical issues. 

​​This summary report​ has been prepared for the convenience of European constituents to summarise the input from the webinar as part of EFRAG's due process on the IASB proposals. The online event was held on 30 June 2021 and covered the following topics:

  • The general approach proposed by the IASB in the ED to develop future IFRS Standards.
  • The proposed application of the disclosure requirements of IAS 19 Employee Benefits.
  • The proposed changes to the disclosure requirements of IFRS 13 Fair Value Measurement.
The purpose of the joint webinar​ organised by EFRAG and the IASB was to gather views from​ European constituents on the IASB's ED Disclosure Requirements in IFRS Standards - A Pilot Approach.

During the discussion, participants from different backgrounds such as users, preparers, auditors, enforcers and for IAS 19 an actuary, shared their views and concerns on the proposals in the IASB's ED.

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