EFRAG/IASB web-meeting; Input on the IASBs Exposure Draft General Presentation and Disclosures
14/05/2020 - 14/05/2020
11:30 - 14:00
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
Description
Running order
09:30
09:35
01. Opening and Welcome
09:35
10:05
02. Topic 1: Defined lines and subtotals in income statement – improved comparability or imposed uniformity.
10:05
10:35
03. Topic 2: Looking at the new subtotals – what is the impact and will they work for all industries.
10:35
11:05
04. Topic 3: Management Performance Measures – definition, disclosure and unusual items. Will management still be able to explain the overall performance/ generation of income in the context of the activities and business strategy?
11:05
11:35
05. Topic 4: Principles of aggregation and disaggregation – new proposals expected compared to how companies disaggregate information today.
11:35
11:55
06. Topic 5: Statement of cash flows – change to starting point, new disaggregation due to new line items introduced and removal of classification choice for interest and dividends.
11:55
12:00
07. Closing remarks
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors, Kristian Koktvedgaard, Torben Johansen
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
DI - Confederation of Danish Industry, FSR - Danish Auditors
Presenters
Jan Peter Larsen, Kristian Koktvedgaard