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08/11/2022 - PROGRAMME EFRAG IASB online roundtable - What are the implications of the recent IASB decisions on Primary Financial Statements? 15 November 2022

Read now the programme for the EFRAG IASB Roundtable ‘What are the implications of the recent IASB decisions on Primary Financial Statements?’ taking place on 15 November, from 10:00 to 12:45 (CET). Preparers, users and auditors will discuss the implications of the IASB's latest tentative decisions on Primary Financial Statements. 

Do not miss the chance to share your views, register now


On Tuesday 15 November, from 10:00 to 12:45 (CET), EFRAG and the IASB invite you to a joint online roundtable on Primary Financial Statements.

The objective of the event is to collect input from the community of interested preparers, users and auditors on whether a selection of the IASB’s tentative decisions to change the proposals in the ED will function as intended and achieve an appropriate balance of costs and benefits.

After a short introduction on the topic by EFRAG and the IASB, Jens Berger EFRAG FR TEG Vice Chair, will moderate a panel discussion. 

The announced speakers are:

  • Filipe Alves, EFRAG Senior Technical Manager
  • Nick Anderson, IASB Member
  • Nick Barlow, IASB Technical staff
  • Carmen Barrasa, EFRAG FR TEG Member
  • Jens Berger, EFRAG FR TEG Vice-Chair 
  • Martijn Bos, Policy Advisor Reporting & Audit at Eumedion
  • Andreas Gattung, Head of the Accounting Principles Department at Volkswagen Group 
  • Nicklas Grip, Senior Vice President and Head of Regulatory Strategies at Group Finance at Svenska Handelsbanken
  • Marisa Mazo Fajardo, Deputy Head of Research at GVC Gaesco
  • Luca D’Onofrio, EFFAS Commission on Financial Reporting member and AIAF member
  • Kathrin Schöne, EFRAG Project Director
  • Saskia Slomp, EFRAG CEO
  • Maciej Tuszkiewicz, Chief Accountant and Finance Manager at Welding Alloys Polska

The following topics will be discussed:

  • Subtotals and categories in the statement of profit or loss 
  • Disclosures of operating expenses by nature
  • Management Performance Measures
  • Unusual income and expenses

The audience will be able to contribute to the discussion through polling questions and Q&A sessions.

Download the detailed programme here and register now.

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