16/05/2017 - Better Communication - Seeing the wood for the trees: role of disclosures?
EFRAG and the Norwegian Accounting Standards Board (NASB) are pleased to invite you to participate in a joint outreach event in Oslo on Thursday 15 June 2017 (15:00 to 17:00) on the IASB Discussion Paper Disclosure Initiative - Principles of Disclosure.
EFRAG and the Norwegian Accounting Standards Board (NASB) are pleased to invite you to a meeting on the IASB Discussion Paper (DP) Disclosure Initiative Principles of Disclosure on 15 June 2017 in Oslo (15:00 to 17:00).
The event introduces the main elements of the DP and seeks input on the following issues:
- Can principles make communication more effective?
- What are the main causes of the 'disclosure problem'?
- Does it make a difference presenting information separately in the primary financial statements rather than disclosing it solely in the notes?
- Alternative (non-IFRS) performance measures in the financial statements: misleading or useful?
- How can disclosure of accounting policies be made more relevant?
- How important is the application of materiality when deciding what and how to disclose information?
The International Accounting Standards Board will participate by video conference in the event. The feedback will be used by EFRAG and the NASB in providing their input to the IASB's Discussion paper. EFRAG's preliminary responses to the questions in the IASB's Discussion Paper have been issued on 5 May 2017 and can be found here.
There is no charge for the participation and the event will be in English.