{"id":1491,"date":"2021-03-26T17:44:42","date_gmt":"2021-03-26T16:44:42","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/report-and-video-5th-eaa-financial-reporting-standards-workshop-post-implementation-review-ifrs\/"},"modified":"2021-03-26T17:44:42","modified_gmt":"2021-03-26T16:44:42","slug":"report-and-video-5th-eaa-financial-reporting-standards-workshop-post-implementation-review-ifrs","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2021\/03\/26\/report-and-video-5th-eaa-financial-reporting-standards-workshop-post-implementation-review-ifrs\/","title":{"rendered":"Report and Video: 5th EAA Financial Reporting Standards workshop on Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities"},"content":{"rendered":"<p><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">On 26 March 2021 The International Accounting Standards Board (the Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) held an EAA Financial Reporting Standards workshop that<\/span><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">&nbsp;provide an overview of the Request for Information<\/span><em style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">&nbsp;<\/em><strong style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\"><i style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\">Post-implementation Review of IFRS 10<\/i><\/strong><em style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">&nbsp;<\/em><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">Consolidated Financial Statements,&nbsp;<\/span><em style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\"><b style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; outline: 0px; vertical-align: top;\">IFRS 11<\/b><\/em><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">&nbsp;Joint Arrangements and&nbsp;<\/span><em style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\"><b style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; outline: 0px; vertical-align: top;\">IFRS 12<\/b><\/em><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">&nbsp;Disclosure of Interests in Other Entities, published by the Board in December 2020, and EFRAG&rsquo;s summary of the initial input gathered from European constituents. The objective of a Post-implementation Review is to assess whether the Standards are working as intended by the Board. The purpose of the workshop is to obtain feedback on the matters included in the Request for Information and to discuss relevant academic evidence.<\/span><\/p>\n<p><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">The PPT slides in a PDF format are attached below. The recording of the workshop can be viewed <a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/5th-eaa-financial-reporting-standards-workshop-post-implementation-review-ifrs-10\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/span><\/p>\n<p><span style=\"color: rgb(62, 69, 76); font-family: &quot;Times New Roman&quot;, serif; font-size: 14px; text-align: justify;\">Thank you for your participation as well as your contribution. To register for upcoming workshops, please click <a href=\"http:\/\/www.eaa-online.org\/r\/default.asp?iId=JGGDGG\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 26 March 2021 The International Accounting Standards Board (the Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) held an EAA Financial Reporting Standards workshop that&nbsp;provide an overview of the Request for Information&nbsp;Post-implementation Review of IFRS 10&nbsp;Consolidated Financial Statements,&nbsp;IFRS 11&nbsp;Joint Arrangements and&nbsp;IFRS 12&nbsp;Disclosure of Interests in [&hellip;]<\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[1],"tags":[2,7],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - 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