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Better Communication - Seeing the wood for the trees: role of disclosures?

04 Jul 2017 14:30pm to 17:00pm
Date: Tuesday 4 July
Time: 2.30pm-5pm
Location: Financial Reporting Council, 125 London Wall, London EC2Y 5AS

The European Financial Reporting Advisory Group (EFRAG) and the Financial Reporting Council invite you to participate in a joint outreach event on the IASB Discussion Paper Disclosure Initiative Principles of Disclosure.

The International Accounting Standards Board® (IASB) will participate in the event. The Disclosure Initiative is part of the IASB’s work on Better Communication in Financial Reporting and the event will include an update on the IASB’s Materiality Practice Statement. The Discussion Paper suggests principles governing what, how and where information should be disclosed in the financial statements to improve the information provided to users of financial statements.

The event introduces the main elements of the Discussion Paper and seeks input on the following issues:
  • Can principles make communication more effective?
  • Does it make a difference presenting information separately in the primary financial statements rather than presenting it aggregated in the primary financial statements and disclose it solely in the notes?
  • What is the impact of cross-referencing information outside the financial statements?
  • Alternative (non-IFRS) performance measures in the financial statements: misleading or useful?
  • How can disclosure of accounting policies be made more relevant?
  • Will centralised disclosure objectives in a single disclosure standard help entities to make their disclosures more effective?
  • How important is the application of materiality when deciding what and how to disclose information?
  • How can we stimulate behavioural change in improving disclosures?
 
Registration for the event is on first come basis. The places for the event are limited. 

Agenda: Better Communication - Seeing the wood for the trees: role of disclosures?
 




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