ASCG, IASB and EFRAG to host joint educational event on IFRS 18 Presentation and Disclosure in Financial Statements

The ASCG invites all interested parties to a public educational event involving representatives of the IASB and EFRAG. The topic of the event will be IFRS 18 Presentation and Disclosure in Financial Statements.

The event will take place in German language on

Wednesday, 16 October 2024

from 10:00 – 13:00

as a video and telephone conference.

In addition to the IASB Staff, the IASB Board member, Florian Esterer, will also participate in the event. Kathrin Schöne will be attending the event on behalf of EFRAG.

The following agenda is planned for the event:

• Welcome
• Setting the Scene
• Timetable for the endorsement of IFRS 18 in the European Union
• Presentation of the key contents of IFRS 18, including subsequent discussions:
  • New structure and subtotals in the statement of profit or loss,
  • Disclosures on management performance measures,
  • Aggregation and disaggregation and
  • Other Amendments
• Summary and feedback
• Closing Remarks

The event targets preparers, auditors as well as users of financial statements and provides the participants with the opportunity to discuss questions directly with representatives of the standard setters involved.

Participation is free of charge. We kindly ask you to register your interest by sending an email to canitz@drsc.de until 11 October 2024. You will receive the access data shortly before the event.