Explanatory webinar: Post-Implementation review of Consolidated Finacial Statements, Joint Arrangements and Disclosures – A user’s perspective

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mandag 01. mars 2021 10:00
mandag 01. mars 2021 11:30
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Explanatory webinar: Post-Implementation review of Consolidated Finacial Statements, Joint Arrangements and Disclosures - A user's perspective

EFRAG, with EFFAS, ABAF/BVFA and the IASB invite you to an explanatory webinar on Monday 1 March 2021, from 10:00 to 11:30 (CET) to consider the views of users for the Post-Implementation Review (PIR) on IFRS 10, 11 and 12.

The IASB has published a Request for information (RFI) on the Post-Implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (the Standards).

This joint outreach event will focus on the views of European investment decision-makers and information that they consider important in this area.

The speakers include Ann Tarca (IASB Board Member), Hans Buysse (EFFAS Board member and EFRAG Board Vice-President) and Serge Pattyn (ABAF/BFVA Board member and EFRAG User Panel member).

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What can I expect?

The webinar will provide you all the relevant information an analyst needs to form an opinion on the issues discussed and help you better understand the implications of the IFRS 10, 11 and 12.

The PIR purpose is to find out whether the information that the analyst gets is useful and relevant for the financial reporting.

The Request for Information (RFI) for this PIR contains 10 concrete questions concerning IFRS 10-11-12


Can I provide my feedback in the webinar?

Yes, the audience will be able to contribute to the discussion through Q&A at the end of the session.


What is the role of the IASB, EFRAG, EFFAS-ABAF?

IFRS Standards are currently required in over 125 jurisdictions and permitted in many more. Find out more about the use of IFRS Standards around the world. EFFAS represents the European users in

EFRAG serves the European public interest by developing and promoting European views in the field of financial reporting and ensuring these views are properly considered in the IASB standard-setting process. EFRAG ultimately provides advice to the European Commission on whether newly issued or revised IFRS meet the criteria for endorsement for use in the EU.

ABAF/BVFA is EFFAS member in Brussels that closely supports the representation of the EFFAS federation in the European institutions. EFFAS represents the European users in the IFRS Advisory Council, the EFRAG General Assembly, the EFRAG Board the EFRAG European Lab Project Task Force on Reporting of Non-Financial Risks and Opportunities and the Project Task Force to operate the project on preparatory work for the elaboration of possible EU non-financial reporting standards.