Discounting in financial reporting
28 May, 2021
On 9 July 2021, the European Accounting Association (EAA), the European Financial Reporting Advisory Group (EFRAG), and the Institute of Chartered Accountants of Scotland (ICAS) will host a webinar on discounting in financial reporting.
At the event, three studies on discount rates in financial reporting will be presented:
- The Theory and Practice of Discounting in Financial Reporting Under IFRS
- Discount rate in accounting: How practitioners depart the IFRS Maze – Towards the end of determinism in accounting
- Black Box Accounting: Discounting and disclosure practices of decommissioning liabilities
The presentation of the studies will be followed by a panel discussion that will include Sue Lloyd, Vice Chair of the IASB.
Please click for more information on the EFRAG website.
Update: On 14 July 2021, the EFRAG has released a recording of the joint webinar.
