Recording of European virtual academic research seminar on primary financial statements

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17 Jul 2020

On 10 July 2020, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) held a virtual research seminar for academics. The seminar provided an overview of the IASB’s 'General Presentation and Disclosures' exposure draft (ED) and relevant academic literature.

The purpose of the session was to obtain feedback from academics on the proposals in the December 2019 ED and to discuss relevant academic evidence.

recording of the research seminar is now available on the IASB website.

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