EFRAG & IASB Educational Session on IFRS 18 for Corporates
- 07/06/2024
- 07/06/2024
- EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
- Public Events
Description
On 7 June 2024 (10-13 CET) EFRAG is organising, jointly with the IASB and BusinessEurope, an educational session for corporate stakeholders for the recently published IFRS 18 Presentation and Disclosure in Financial Statements. The session may also provide input for the upcoming endorsement process of IFRS 18 in Europe. The selected topics will be presented and discussed with a panel of preparers. Register here, download the programme here, and consult the slides here.
This session will present the main requirements of IFRS 18 and discuss how they apply to specific industries and situations, targeting concerns raised by stakeholders during the (re)deliberation process. Practical challenges from the new requirements will be discussed. Participants will have the opportunity to address their questions directly to the IASB.
The speakers of the session will include:
A detailed programme and any further information about both events can be found below.
For questions, please contact EFRAG Financial Reporting Project Director Kathrin Schöne or EFRAG Financial Reporting Senior Technical Manager Aleksandra Sivash.
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This session will present the main requirements of IFRS 18 and discuss how they apply to specific industries and situations, targeting concerns raised by stakeholders during the (re)deliberation process. Practical challenges from the new requirements will be discussed. Participants will have the opportunity to address their questions directly to the IASB.
The speakers of the session will include:
- Bertrand Perrin (IASB),
- Nick Barlow, Roanne Hasegawa, Juliane-Rebecca Upmeier (IASB technical staff),
- Michael Fechner (BusinessEurope),
- Kathrin Schöne (EFRAG),
- Andreas Gattung (Volkswagen),
- Francois Andreoli (Nestlé),
- Lars Hamers (dsm-firmenich), and
- Maciej Tuszkiewicz & Ewa Maruszewska (Welding Alloys Polska).
A detailed programme and any further information about both events can be found below.
For questions, please contact EFRAG Financial Reporting Project Director Kathrin Schöne or EFRAG Financial Reporting Senior Technical Manager Aleksandra Sivash.
Running order
| # | Agenda item | Start time | End time | Presenters | Documents |
|---|---|---|---|---|---|
| 07/06/2024 | |||||
| Opening of the session by BusinessEurope, EFRAG and the IASB | 10:00 | 10:15 |
Programme IFRS 18 PFS webinar 7 June 2024.pdf Speaker Bios and Photos_IFRS 18 Corporates_07 June.pdf Slides IFRS 18_EFRAG and IASB webinar for corporates_07June2024.pdf |
||
| Categories and Sub-Totals | 10:15 | 11:05 | |||
| Management-defined Performance Measures | 11:05 | 11:55 | |||
| Grouping – aggregation and disaggregation – of information | 11:55 | 12:25 | |||
| Limited changes to the Cash Flow Statement, effective date and transition requirements | 12:25 | 12:50 | |||
| Main takeaways and closing | 12:50 | 13:00 |
