The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on 1 July 2021 at 12.00-14.00 (CEST). The seminar will provide an overview of the IASB’s Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach. The Exposure Draft sets out a proposed new approach to developing and drafting disclosure requirements in IFRS Standards as well as new disclosure requirements for IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits—the Standards the Board is testing its proposed approach on. The purpose of the session is to obtain feedback from academics on the proposals in the ED and to discuss relevant academic evidence. The workshop will be structured in three sections: 1) the Board’s proposed new approach 2) proposed new disclosure requirements for IFRS 13, and 3) proposed new disclosure requirements for IAS 19. The session will be moderated by EAA Past President Thorsten Sellhorn. Each section will include short presentations by IASB and EFRAG staff and an academic reflection, Vicky Kiosse (University of Exeter), Paul Andé (HEC Lausanne) and Andrei Filip (ESSEC Business School) followed by questions and comments from the audience to be addressed by the presenters and IASB Board member Ann Tarca.
Board Members and staff are conducting a webinar series on the topic–webinars are available here [link to IFRS – Disclosure Initiative—Targeted Standards-level Review of Disclosures]. The presenters at the workshop will assume that the participants will be familiar with the Exposure Draft – a snapshot is available here
The recording and the PPT are available here.