On 9 July (13.00-15.30) the EFRAG is hosting a webinar on webinar on discounting in financial reporting.
At the event the following studies on discount rates in financial reporting will be presented:
- The Theory and Practice of Discounting in Financial Reporting Under IFRS by Iain Clacher, Alan Duboisée de Ricquebourg, Mark C. Freeman and Con Keating
- Discount rate in accounting: How practitioners depart the IFRS Maze Towards the end of determinism in accounting by Véronique Blum and Pierre Thérond
- Black Box Accounting: Discounting and disclosure practices of decommissioning liabilities by Giovanna Michelon, Mari Paananen and Thomas Schneider
The presentation of the three studies (including Q&A sessions) will serve as input to the panel debate in which the following panellists will provide their views on various aspects of discounting:
- André Geilenkothen, EFRAG Pension Plans Advisory Panel member, Aon
- Erlend Kvaal, (moderator) EFRAG TEG and EAA Financial Reporting Standards Committee member
- Sue Lloyd, Vice Chair IASB
- Andrea Schenone, EFFAS Commission on Financial Reporting
- Allister Wilson, Assurance Partner, EY
The panel debate will extend the discussion of those academic projects to issues of practical implementation.
To register, see here.
Insurance Europe