THE PRICE OF TIME – DISCOUNTING IN FINANCIAL REPORTING

Jun 09, 2021
Online
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About

The EAA, EFRAG and ICAS invite you to a joint webinar on Friday 9 July 2021 to discuss discounting in financial reporting.

At the event the following studies on discount rates in financial reporting will be presented:

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

The presentation of the three studies (including Q&A sessions) will serve as input to the panel debate in which the following panellists will provide their views on various aspects of discounting:

  • André Geilenkothen EFRAG Pension Plans Advisory Panel member,
  • Aon Erlend Kvaal (moderator) EFRAG TEG and EAA Financial Reporting Standards Committee member
  • Sue Lloyd Vice Chair IASB
  • Andrea Schenone EFFAS Commission on Financial Reporting
  • Allister Wilson Assurance Partner, EY

The panel debate will extend the discussion of those academic projects to issues of practical implementation. The audience will be encouraged to participate through polling questions and by submitting questions online to academics and panellists during the event. A detailed programme will be issued in the coming weeks.

Please register and watch here (https://globalmeet.webcasts.com/starthere.jsp?ei=1459431)

Organizer:
EAA, EFRAG and ICAS
Event Language:
English
Type:
Virtual Event
Website:
Attachments
  • save_the_date_-the_price_of_time_-_discounting_in_financial_reporting.pdf
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