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Summary report of a field-test workshop with financial institutions on the IASB's PFS proposals

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

09 Sep 2020

EFRAG, in close coordination with the European national standard-setters and the IASB, is conducting field-tests of the IASB proposals included in the Exposure Draft ED/2019/7 'General Presentation and Disclosures' published in December 2019. A report is now available from a field-test workshop held held with financial institutions on 7 July 2020.

Participants of the field-test were asked to apply the IASB's proposals to their financial statements and answer a questionnaire from EFRAG and the IASB. The results were then discussed in the workshop.

Please click for additional information and the report from the workshop on the EFRAG website.

Results from a similar workshop with corporates were released in August 2020.

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