EFRAG summary reports from roundtable events with preparers on Primary Financial Statements

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

30 Nov, 2022

The European Financial Reporting Advisory Group (EFRAG) has released summary reports detailing feedback received from participants from the three roundtable events held in coordination with the International Accounting Standards Board (IASB) and European national standard setters to discuss the IASB’s tentative decisions to change the Exposure Draft General Presentation and Disclosures.

The objective of the roundtable discussions was to receive feedback from a range of stakeholders that would help the IASB to assess whether the selected tentative decisions will function as intended and achieve the intended balance of costs and benefits.

EFRAG has now issued the following reports summarising this feedback:

  • Summary report of the roundtable with corporate companies held on 24 October 2022;
  • Summary report the roundtable with financial institutions and conglomerates held on 2 November 2022; and
  • Summary report of the roundtable with corporate companies held on 4 November 2022.

A press release and the three summary reports are available on the EFRAG website.

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