Summary report and recordings - EFRAG DI FSR IASB Public webinar - Disclosure requirements in IFRS Standards
On 5 October 2021, EFRAG organised a joint webinar with the Confederation of Danish Industry, FSR – Danish Auditors with the participation of the IASB.
In the first part of the webinar, the speakers and panellists discussed the proposed objective-based approach in the IASB's project Disclosure Requirements in IFRS Standards – A Pilot Approach and the application of those principles in the amendments to IFRS 13 Fair Value Measurement.
In the second part, participants exchanged views on the costs and benefits of the IASB's project Subsidiaries without Public Accountability: Disclosures, as well as its scope and the approach used in developing the disclosure requirements.
Speakers and panellists included:
- Tina Aggerholm, IFRS Expert and Financial consultant
- Galina Borisova, EFRAG Technical Manager
- Chiara Del Prete, EFRAG TEG Chairwoman
- Kathryn Donkersley, IASB Technical Staff
- Fredré Ferreira, EFRAG Senior Technical Manager
- Torben Johansen, Chairman of the Danish Accounting Standards Committee of FSR – Danske Revisorer
- Kristian Koktvedgaard, head of VAT, auditing, accounting and reporting with the Confederation of Danish Industries – Moderator
- Jan Peter Larsen, International Liasons DASC
- Bruce Mackenzie, IASB Board Member
- Thomas Ryttersgaard, Head of Technical Accounting, Mærsk A/S
- Michelle Sansom, IASB Technical Staff
- Kim Tang Lassen, Global IFRS PwC partner
This summary report has been prepared for the convenience of European constituents as part of EFRAG`s due process.
The recordings are available here.
