{"id":2305,"date":"2021-06-03T10:00:05","date_gmt":"2021-06-03T08:00:05","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations"},"modified":"2021-06-03T10:00:05","modified_gmt":"2021-06-03T08:00:05","slug":"iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations","title":{"rendered":"IASB\u2019s Management Commentary Exposure Draft and the EFRAG Secretariat\u2019s initial observations"},"content":{"rendered":"<p class=\"rtejustify\">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 <strong>on 18 June 2021 at 12.00-14.00 (CEST<\/strong>). The seminar will provide an overview of the IASB&rsquo;s <em>Management Commentary <\/em>Exposure Draft and the EFRAG Secretariat&rsquo;s initial observations. The IASB&rsquo;s Exposure Draft sets out a proposed comprehensive new framework for preparing management commentary that meets investors&rsquo; information needs. The IASB&rsquo;s objective is to provide a robust basis for bringing together in a single report financial, sustainability and other information about the matters that are fundamental to a company&#39;s long-term prospects. The purpose of the session is to obtain feedback from academics on the proposals in the IASB&rsquo;s Exposure Draft. The seminar will be structured in three sections: 1) The objectives-based approach to disclosure in management commentary; 2) Selecting and presenting information in management commentary, and 3) Reporting on sustainability matters in management commentary. 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 by Peter Kajueter followed by questions and comments from the audience to be addressed by the presenters, IASB Board member Ann Tarca and Vincent Papa from EFRAG.<\/p>\n<p class=\"rtejustify\">To watch the recording, please click <strong><a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/eaa-iasb-efrag-management-commentary-workshop\" target=\"_blank\" rel=\"noopener\"><span style=\"color:#0080cc;\">here<\/span><\/a><\/strong>.<\/p>\n<p class=\"rtejustify\">The PPT can be downloaded from <strong><span style=\"color:#0080cc;\">here<\/span><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 18 June 2021 at 12.00-14.00 (CEST). The seminar will provide an overview of the IASB&rsquo;s Management Commentary Exposure Draft and the EFRAG Secretariat&rsquo;s initial observations. The [&hellip;]<\/p>\n","protected":false},"author":91,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[43],"event_tag":[48,51,45,44,46,47,54,53,55],"event_target_group":[60,58,59],"class_list":["post-2305","event","type-event","status-publish","hentry","event_category-virtual-event","event_tag-accounting-governance","event_tag-accounting-and-information-systems","event_tag-accounting-education","event_tag-auditing","event_tag-financial-analysis","event_tag-financial-reporting","event_tag-not-for-profit-accounting","event_tag-public-sector-accounting","event_tag-social-and-environmental-accounting","event_target_group-accounting-researchers","event_target_group-doctoral-student","event_target_group-early-career-researcher"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IASB\u2019s Management Commentary Exposure Draft and the EFRAG Secretariat\u2019s initial observations - 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\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IASB\u2019s Management Commentary Exposure Draft and the EFRAG Secretariat\u2019s initial observations - ARC\" \/>\n<meta property=\"og:description\" content=\"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 18 June 2021 at 12.00-14.00 (CEST). The seminar will provide an overview of the IASB&rsquo;s Management Commentary Exposure Draft and the EFRAG Secretariat&rsquo;s initial observations. The [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/events\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations\\\/\",\"url\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations\\\/\",\"name\":\"IASB\u2019s Management Commentary Exposure Draft and the EFRAG Secretariat\u2019s initial observations - ARC\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/#website\"},\"datePublished\":\"2021-06-03T08:00:05+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/eaa-online.org\\\/arc\\\/events\\\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations\\\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/#website\",\"url\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/eaa-online.org\\\/arc\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IASB\u2019s Management Commentary Exposure Draft and the EFRAG Secretariat\u2019s initial observations - ARC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/arc\/events\/iasbs-management-commentary-exposure-draft-and-efrag-secretariats-initial-observations\/","og_locale":"en_US","og_type":"article","og_title":"IASB\u2019s Management Commentary Exposure Draft and the EFRAG Secretariat\u2019s initial observations - ARC","og_description":"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 18 June 2021 at 12.00-14.00 (CEST). The seminar will provide an overview of the IASB&rsquo;s Management Commentary Exposure Draft and the EFRAG Secretariat&rsquo;s initial observations. 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