Summary report of a field-test workshop with corporates on the IASB's PFS proposals
26 Aug 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 corporates 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 financial institutions were released in September 2020.