Discounting in financial reporting

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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.

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