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A recording of the virtual research workshop held by the International Accounting Standards Board (Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG), on 1 July is now available.

The workshop provided an overview of the Board’s Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach that sets out a proposed new approach to developing and drafting disclosure requirements in IFRS Standards as well as new disclosure requirements for IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits.

The session was moderated by EAA President Thorsten Sellhorn and included a presentation by the Board’s technical staff and EFRAG; academic reflections from Vicky Kiosse (University of Exeter), Paul André (HEC Lausanne) and Andrei Filip (ESSEC Business School); and a Q&A session addressed by the presenters and Board Member Ann Tarca.

Watch the recording of the workshop below or on our Youtube channel. The slide deck is also available.

Followable tags

IFRS Accounting Standards development
IFRS 13 Fair Value Measurement
IAS 1 Presentation of Financial Statements
IAS 19 Employee Benefits