05/10/2015 - Joint Outreach Event on the Revision to the Conceptual Framework in Helsinki
The objective of this joint outreach event, which is part of a series, is to discuss the proposals in the IASB Exposure Draft Conceptual Framework for Financial Reporting and obtain the views of constituents.
The event is arranged by EFRAG, the Financial Supervisory Authority, the Ministry of Employment and the Economy, the Confederation of Finnish Industries EK and the IASB.
The event will be chaired by Virpi Haaramo, Senior Accounting Expert of the Financial Supervisory Authority, and speakers will include Rasmus Sommer, EFRAG Senior Technical Manager, and senior technical staff from the IASB (by video conference).
During the event participants will have the opportunity to discuss the following topics with the representatives of the IASB and EFRAG:
- The role of the Conceptual Framework in standard setting
- Prudence, stewardship and measurement uncertainty
- Elements of financial statements, recognition and derecognition
- Measurement, presentation (OCI and recycling) and the notion of performance
The event will be held in English.
A copy of the agenda can be found below. Please click here to register. Registration is requested at the earliest convenience.