{"id":2302,"date":"2021-06-02T16:10:45","date_gmt":"2021-06-02T14:10:45","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/price-time-discounting-financial-reporting"},"modified":"2021-06-02T16:10:45","modified_gmt":"2021-06-02T14:10:45","slug":"price-time-discounting-financial-reporting","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/price-time-discounting-financial-reporting","title":{"rendered":"THE PRICE OF TIME \u2013 DISCOUNTING IN FINANCIAL REPORTING"},"content":{"rendered":"<p>The EAA, EFRAG and ICAS invite you to a joint webinar on Friday 9 July 2021 to discuss discounting in financial reporting.<\/p>\n<p>At the event the following studies on discount rates in financial reporting will be presented:<\/p>\n<ul>\n<li>\n\t\tThe Theory and Practice of Discounting in Financial Reporting Under IFRS &#8211; Iain Clacher Alan Dubois&eacute;e de Ricquebourg Mark C. Freeman Con Keating<\/li>\n<li>\n\t\tDiscount rate in accounting: How practitioners depart the IFRS Maze Towards the end of determinism in accounting &#8211; V&eacute;ronique Blum Pierre Th&eacute;rond<\/li>\n<li>\n\t\tBlack Box Accounting: Discounting and disclosure practices of decommissioning liabilities &#8211; Giovanna Michelon Mari Paananen Thomas Schneider<\/li>\n<\/ul>\n<p>The presentation of the three studies (including Q&amp;A sessions) will serve as input to the panel debate in which the following panellists will provide their views on various aspects of discounting:<\/p>\n<ul>\n<li>\n\t\tAndr&eacute; Geilenkothen EFRAG Pension Plans Advisory Panel member,<\/li>\n<li>\n\t\tAon Erlend Kvaal (moderator) EFRAG TEG and EAA Financial Reporting Standards Committee member<\/li>\n<li>\n\t\tSue Lloyd Vice Chair IASB<\/li>\n<li>\n\t\tAndrea Schenone EFFAS Commission on Financial Reporting<\/li>\n<li>\n\t\tAllister Wilson Assurance Partner, EY<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>Please register and watch here (https:\/\/globalmeet.webcasts.com\/starthere.jsp?ei=1459431)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8211; Iain Clacher Alan Dubois&eacute;e de Ricquebourg [&hellip;]<\/p>\n","protected":false},"author":59,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[43],"event_tag":[47],"event_target_group":[60],"class_list":["post-2302","event","type-event","status-publish","hentry","event_category-virtual-event","event_tag-financial-reporting","event_target_group-accounting-researchers"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>THE PRICE OF TIME \u2013 DISCOUNTING IN FINANCIAL REPORTING - ARC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/arc\/events\/price-time-discounting-financial-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THE PRICE OF TIME \u2013 DISCOUNTING IN FINANCIAL REPORTING - ARC\" \/>\n<meta property=\"og:description\" content=\"The EAA, EFRAG and ICAS invite you to a joint webinar on Friday 9 July 2021 to discuss discounting in financial reporting. 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