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EFRAG to hold roundtable concerning financial reporting for long-term investing business models

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

21 Jun 2013

The European Financial Reporting Advisory Group (EFRAG) will hold a roundtable meeting on 8 July 2013 in Brussels to facilitate a discussion with European constituents regarding “the financial reporting aspects of long-term investing business models and financial reporting issues raised in the EC Green Paper on the long-term financing, more particularly on the use of fair value accounting for long-term investments.”

The roundtable will consist of panelists from entities involved in long-term investing activities, as well as, users of financial statements. The main topics to be discussed at the roundtable are:

How a “long-term investment” business model could be characterised in the context of financial reporting; Whether a ‘long-term investment’ business model could be supported by appropriate objective evidence and what the observable characteristics are;

Whether specific accounting for long term investing activities could provide greater relevance in financial reporting; and whether the use of fair value accounting provides relevant information on long term investing activities.

Registration is accepted up to 5 July. Additional information is available on the EFRAG website.

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