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Recording of EAA-EFRAG-IASB research workshop on the disclosure review ED

  • IASB (International Accounting Standards Board) (blue) Image

12 Jul 2021

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and European Financial Reporting Advisory Group (EFRAG) held a virtual research workshop on 1 July 2021 that provided an overview of the IASB’s exposure draft (ED) ‘Disclosure Requirements in IFRS Standards — A Pilot Approach’. A recording of this workshop is now available.

On 25 March 2021, the IASB issued the ED that contains proposed guidance for itself when developing and drafting disclosure requirements in IFRSs in future as well as proposed amendments to IFRS 13 'Fair Value Measurement' and IAS 19 'Employee Benefits' that result from applying the proposed guidance to those standards.

The workshop provided an overview of the ED and was hosted by EAA President Thorsten Sellhorn with a presentation by the Board’s technical staff and EFRAG; an academic perspective from Vicky Kiosse (University of Exeter), Paul André (HEC Lausanne) and Andrei Filip (ESSEC Business School); and a Q&A session addressed by the presenters and Board Member Ann Tarca.

Recording of the pre­sen­ta­tion as well as the slide deck are now available on the IASB website.

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