The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and EFRAG will hold a virtual research workshop on 11 March 2024 at 15.00-17.00 (CET). The seminar will provide an overview of the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) and an overview of EFRAG’s draft comment letter. The IASB’s Exposure Draft aims to improve information entities provide in their financial statements about financial instruments they have issued and address challenges applying IAS 32 Financial Instruments: Presentation. The purpose of the workshop is to discuss academic evidence relevant to the Exposure Draft and identify areas where further academic evidence would be helpful. The session will focus on the IASB’s proposals on presentation and disclosure. The session will be moderated by Annelies Renders (BI Norwegian Business School). It will include short presentations by IASB and EFRAG staff and an academic reflection by Tobias Bornemann (Vienna University of Economics and Business) followed by questions and comments from the audience to be addressed by the presenters—IASB member Ann Tarca, IASB technical staff Riana Wiesner and Angie Ah Kun and from EFRAG, EFRAG FR TEG Chair, Sébastien Harushimana and EFRAG staff Sapna Heeralall.

The recording is available here.