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06/10/2020 - EFRAG Summary Report on joint DASB-EFRAG-IASB outreach event on PFS on 16 September 2020

​EFRAG has issued a report​​ that summarises the discussions ​during the joint outreach event on the IASB proposals in the Exposure Draft General Presentation and Disclosures. The ​outreach event took place on 16 September 2020 - in close coordination with the DASB and the IASB. The Dutch and European stakeholders expressed their views on the IASB proposals including the potential implementation and application concerns.​​​​​

​The purpose of the online joint outreach event organised by EFRAG and the DASB, in cooperation with the IASB was to gather the views from Dutch and European constituents on the IASB proposals to reshape the primary financial statements.​

The online event was held on 16 September 2020 and covered the following topics:

  • Classification of income and expenses;
  • ​Integral or non-integral associates and joint ventures;
  • Analysis of expenses by function and by nature; and
  • Disclosures on management performance measures and unusual items.
During the discussion, participants from Netherlands and other jurisdictions shared their views and concerns around the practical implementation of the IASB proposals.

This summary report​ has been prepared for the convenience of European constituents to summarise the input from the workshop and will be further considered by the involved organisations in their respective due process on the IASB proposals.​
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