IASB Exposure Draft General Presentation and Disclosures

EFRAG has issued a report that summaries the findings received from participants in its field-test on the IASB Exposure Draft General Presentation and Disclosures. The workshop was undertaken in close coordination with European National Standard Setters and the IASB on 7 July 2020 where different companies (corporates) discussed potential implementation and application concerns, whether there is a need for additional guidance and the efforts required to implement and apply the IASB proposals.