The CAAA is pleased to host Financial Reporting Standards workshops in conjunction with The International Accounting Standards Board.
Disclosure Requirements in IFRS Standards—A Pilot Approach
Wednesday, October 6, 2021 from 11:00-13:00 (EDT)
The workshop will provide an overview of the IASB’s Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach (snapshot). The Exposure Draft 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 Standards the Board is testing its proposed approach on.
The purpose of the session is to obtain feedback from academics on the proposals in the ED and to discuss relevant academic evidence. The workshop will be structured in three sections:
1) the Board’s proposed new approach,
2) proposed new disclosure requirements for IFRS 13, and
3) proposed new disclosure requirements for IAS 19.
The session will be moderated by Kate Bewley
, CAAA President Elect. The workshop will include short presentations by the IASB and the Canadian Accounting Standards Board, and academic reflections by Michel Magnan
, Rucsandra Moldovan
and Darren Henderson
followed by questions and comments from the audience to be addressed by the presenters and IASB member Tom Scott.