EFRAG Webinars from 6 July till 12 July

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tirsdag 06. juli 2021 15:00
mandag 12. juli 2021 17:00
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EFRAG Webinars from 6 July till 12 July

Dear EFFAS members,

EFRAG is inviting you to four webinars on different financial reporting topics from 6 July till 12 July as set out in the table below.

Date Webinar Programme Registration
Tuesday 6 July, 15.00 -16.30 hrs CET


EFRAG webinar: Accounting for crypto-assets (liabilities) News item

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Thursday 8 July, 10.30 – 13.00 hrs CET EFRAG- CNC Portugal-OROC -IASB : Business Combinations Under Common Control: Perspectives from Portugal


News item


Friday 9 July, 13.00- 15.30 hrs CET EAA- EFRAG- ICAS: The price of time: webinar on discounting in financial reporting News item


Monday 12 July, 15.00 -17.00 hrs CET Joint EFRAG EFFAS ABAF BVFA IASB invitation-only webinar: Improving reporting for rate-regulated entities – User perspective News item

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We hope that many of you will join our webinars with the wide selection of topics addressed and share the information with members and colleagues!

Each webinar has eminent speakers, please click on the link above to get insight into the speakers. Below we provide a summary of the webinars and the speakers involved. Below further details:

Tuesday 6 July, 15.00 -16.30 hrs CET: Accounting for crypto-assets (liabilities)

At this EFRAG webinar, a panel of speakers, moderated by Olivier Scherer, EFRAG Board member and Chair of the Corporate Reporting Policy Group Accountancy Europe, will discuss the practical application issues in current reporting and the options for addressing IFRS related requirements for crypto-assets (liabilities) proposed in the EFRAG Discussion Paper. Speakers include:

  • Chiara Del Prete, EFRAG TEG Chairwoman; Vincent Papa, EFRAG Associate Director; Isabel Batista, EFRAG Senior Technical Manager
  • Bruce Mackenzie, IASB Board member
  • Renata Szkoda (Board member Global Digital Assets and Cryptocurrencies Association and CFO/COO at Blue Fire Capital)
  • Dennis Jullens, EFRAG TEG member, lecturer at the University of Amsterdam
  • Flora Camp, Partner PwC France
  • Maria Erviti Legarra (member of EFRAG Financial Instruments Working Group, Director of Accounting & Prudential Policies at BBVA)


Thursday 8 July 10.30 – 13.00 hrs CET: Business Combinations Under Common Control: Perspectives from Portugal

This webinar will focus on the views of Portuguese stakeholders on the IASB Discussion Paper Business Combinations Under Common Control – notably of a panel of Portuguese preparers and auditors -​​ and European Stakeholders to discuss information that they consider important in the BCUCC area. Eminent speakers include:

  • Luisa Anacoreta, CNC-Portugal
  • Fernando Araújo, Executive Board Member at The Navigator Group
  • Filipe Camilo Alves, EFRAG Senior Technical Manager
  • Tadeu Cendon, IASB Board Member
  • Chiara Del Prete, EFRAG TEG Chairwoman
  • Pedro Aleixo Dias, Chair CNC Private Sector Accounting Standards Committee
  • Mário Freire, Board Member at OROC
  • Nuno Martins, partner at PwC Portugal
  • Lúcia Lima Rodrigues, CNC-Portugal Vice-President
  • Saskia Slomp, EFRAG CEO
  • Filipe Romão, partner at Uría Menéndez Proença de Carvalho
  • Saskia Slomp, EFRAG CEO


Friday 9 July, 13.00- 15.30 hrs CET: The price of time: webinar on discounting in financial reporting

At this EAA (European Accounting Association), EFRAG and ICAS webinar three academic studies on discounting will be presented:

  • The Theory and Practice of Discounting in Financial Reporting Under IFRS by Iain Clacher, Alan Duboisée de Ricquebourg, Mark C. Freeman and Con Keating
  • Discount rate in accounting: How practitioners depart the IFRS Maze Towards the end of determinism in accounting by Véronique Blum and Pierre Thérond
  • Black Box Accounting: Discounting and disclosure practices of decommissioning liabilities by Giovanna Michelon, Mari Paananen and Thomas Schneider.

The presentations will aliment a panel debate on discounting in financial reporting, moderated by Erlend Kvaal,  EFRAG TEG and EAA Financial Reporting Standards Committee member. Panel members are:

  • André Geilenkothen, EFRAG Pension Plans Advisory Panel member, Aon
  • Sue Lloyd, Vice-Chair IASB
  • Andrea Schenone, EFFAS Commission on Financial Reporting
  • Allister Wilson​, Assurance Partner, ​EY

Academic experts will join the panel discussion. The introduction to the webinar will be provided by Annalisa Prentice, President EAA and Guy Jubb, Chair ICAS Research Panel.


Monday 12 July 15.00 – 17.00 hrs CET: Improving Reporting for Rate-regulated Activities: User perspective (by invitation)

On 12 July, there will be an opportunity for users including sell-side and buy-side analysts, portfolio managers, and rating agency analysts to be informed and provide feedback on the IASB’s Exposure Draft Regulatory Assets and Regulatory Liabilities proposals. The webinar organised by EFRAG, EFFAS and ABAF/BVFA is by invitation only, please indicate via the register link in case you are interested to participate.

Speakers at the webinar will include Tom Scott and Zach Gast (IASB Board Members), Chiara Del Prete (EFRAG TEG Chairwoman), Hans Buysse (Chair ABAF/BVFA, EFFAS Board member) and Serge Pattyn (EFRAG Board Vice-President, EFFAS CFR member).

Discussion at the webinar may focus on the following aspects of the ED:

  • A key concept (total allowed compensation) and its components that will affect the depiction of performance (e.g., regulatory returns on construction work in progress)
  • Measurement and discounting
  • Presentation of statements of financial position and financial performance
  • Evaluation of proposed disclosures

You can find further information on EFRAG activities and call in our website https://effas.net/news-and-press/effrag-news.html