EFRAG roundtable on Primary Financial Statements
| When |
02 Nov, 2022 from to |
|---|---|
| Timezone | UTC + 1 |
| Where | Closed online event |
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The European Financial Reporting Advisory Group (EFRAG) will, in coordination with the International Accounting Standards Board (IASB) and European national standard setters, conduct roundtable discussions with preparers focused on a selection of tentative decisions made by the IASB with respect to the IASB's Exposure Draft General Presentation and Disclosures (‘the ED’) issued in 2019. Some of these decisions represent a change to the proposals in the ED.
The objective of the roundtable discussions is to receive feedback from a range of stakeholders that will help the IASB to assess whether the selected tentative decisions will function as intended and achieve the intended balance of costs and benefits. The topics to be addressed include, among others, the definition of the financing category, management performance measures and disclosure of operating expenses by nature.
Further details and details of how to register is available on the EFRAG website.
