IFRS Foundation Events
 

IASB Workshop

Wednesday 11 May 8:30-12:00 Auditorium M at NHH

Presenters:  Anne McGeachin IFRS Foundation Accounting Technical Staff, Ana Simpson IFRS Foundation Accounting Technical Staff and Ann Tarca IASB Member

This workshop will give participants an opportunity to hear about recent developments in projects on the IASB’s standard setting and research agendas. We will give an update on the IASB’s current work programme.  We will also discuss digital reporting issues, including feedback from the recent Agenda Consultation and how digital reporting is being considered in IASB projects such as Primary Financial Statements. We will discuss research opportunities in relation to the IASB’s standard setting and research agendas. The session will be interactive and should be useful for people engaged in teaching IFRS Standards and those conducting research about the impact of IFRS Standards.

The PPT can be downloaded here.
 

Here is detailed info re IFRS Workshop Wednesday at NHH 08.30-12.00:

  • Busses leave from ZanderK Hotel at the Bergen Railway station (on the mountain side) at 0745. Bus says ‘EAA-NHH’. Busses for the PhD Forum leaves from same place from 07.15; so you only take these busses if there are free seats.  
  • IFRS Workshop will be held at NHH (Norwegian School of Economics-  ‘Norges handelshøyskole’ – Helleveien 30 ). Taxi (ap 30 Euro) or public busses (leave from Bryggen)- 10 minutes ride - are alternatives.
  • IFRS Workshop starts at 08:30. Delegates should register first at the main NHH entrance in the registration tent. Staff will be waiting for you at the bus-stop and guide you to the entrance.
  • There will be coffee/water/pastries when arriving/throughout – but no breakfast (served at the hotels). A lunch-bag will be delivered in the room at 11:30.
  • The Auditorium is Auditorium M (‘Mossin’) – up the main stairs and second room (3rd and 4th door) on the left.
  • NB: Opening sessions starts at 12.15 very sharp..- doors close… 2 minutes’ walk to the ‘Aula’.
  • Busses for everyone returns to Zander K Hotel from 1645-17.15 just outside NHH, or you may take every public bus going to ‘Brygge’ (NB not through the tunnel).

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IFRS Foundation Breakfast Update: Primary Financial Statements 

Thursday, 12 May 7:30-8:50 Zander K Hotel (Please ask at the reception where the meeting room is. You will also find the room on the screen display at the hotel)

Presenters:  Anne McGeachin IFRS Foundation Accounting Technical Staff, Ana Simpson IFRS Foundation Accounting Technical Staff and Ann Tarca IASB Member

This session will provide an update on the IASB’s Primary Financial Statements project. We will provide an overview of the feedback on the Exposure Draft General Presentation and Disclosures and the IASB’s redeliberations to date, and engage in dialogue with the audience to explore their views of the proposals.

The Primary Financial Statements project is developing targeted improvements to the structure and content of the primary financial statements, with a focus on the statement(s) of financial performance.  The project is part of the Board’s plan to promote better communication in financial reporting and responds to demands from users for better and more comparable financial information. 

The Board has gathered evidence from academia and practice that suggests the usefulness of financial information could be enhanced by changes to requirements of IFRS Standards relating to the presentation of the financial statements.  The project includes the development of proposals on defined subtotals in the statement(s) of financial performance, management performance measures and improved disaggregation. 

The PPT can be downloaded here.