RECORDINGS | Explanatory Webinar: Post-Implementation Review of Consolidated Financial Statements, Joint Arrangements and Disclosures - A User’s Perspective

​Recordings of the EFRAG EFFAS ABAF/BVFA and IASB explanatory webinar on the post-implementation review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities are now available. The objective of the public webinar was to collect input from users of financial statements on the application of IFRS 10, IFRS 11 and IFRS 12.

​On Monday 1 March, EFRAG, EFFAS and ABAF/BVFA, in cooperation with the IASB, held an online outreach event open to all financial reporting stakeholders, with a special attention to users of financial statements.

The speakers and panellists included:

  • Hans Buysse, EFRAG Board Vice-President, Chairman of ABAF/BVFA and EFFAS Board member
  • Sue Harding, Co-Founder - Bailey Network, member of EFRAG User Panel 
  • Jesus Lopez Zaballos, President EFFAS
  • Patricia McBride, EFRAG Director
  • Marietta Miemietz, Director, Primavenue Advisory Services Limited
  • Serge Pattyn, EFRAG User Panel, ABAF/BVFA, EFFAS CFR
  • Ann Tarca, IASB Board member

The discussions addressed the following topics: 

  • Assessment of control (IFRS 10)
  • Investment entities exception (IFRS 10)
  • Accounting for joint operations (IFRS 11)
  • Usefulness and completeness of disclosures (IFRS 12)

We are looking forward to a wide range of views from users of financial statements on the topics to be discussed.
Watch the explanatory webinar recordings and complete EFRAG’s survey.

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