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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 provide an overview of the Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities, published by the Board in December 2020, and EFRAG’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.
The PPT slides in a PDF format are attached below. The recording of the workshop can be viewed here.
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