SUMMARY REPORT – EFRAG BusinessEurope IASB Joint webinar: Future of IFRS disclosure requirements: What we learnt from the field test with European preparers

​EFRAG has issued a summary report of the EFRAG BusinessEurope IASB joint webinar 'Future of IFRS disclosure requirements: What we learnt from the field test with European preparers' on 10 December 2021'. At the event, field test participants shared their fieldwork experience on the IASB ED Disclosure Requirements in IFRS Standards—A Pilot Approach. 

​This summary report has been prepared for the convenience of European constituents to summarise the input from the webinar as part of EFRAG's due process on the IASB proposals. The online event was held on 10 December 2021 and covered the following topics:

  • IASB's proposed internal guidelines to the standard setting of disclosure requirements in individual Standards.
  • Proposed changes to IFRS 13
  • Proposed changes to IAS 19

The purpose of the joint webinar was to inform constituents about the IASB/EFRAG field test results. Some entities shared their fieldwork experiences as well as the positive aspects and concerns around the proposed approach. Audit implications were also discussed, and a user expressed his views on the usefulness of the approach. 
Downlaod the summary report and watch the recordings of the event.
Summary Report EFRAG BusinessEurope IASB joint webinar 10 December 2021 cover.PNG

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