1 March 2021
10:00 am — 11:30 am



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Post-implementation review of consolidated financial statements, joint arrangements and disclosures – Outreach event – 1 March 2021

On 9 December 2020, the IASB published its Request for Information (RFI) on the Post-Implementation Review (PIR) of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities. The PIR aims to identify whether an implemented Standard or amendment works as planned. In the frame of the PIR, EFRAG and the IASB will hold a joint webinar with EFFAS and ABAF/BVFA on Monday, 1 March, from 10:00 to 11:30 (CET).

This joint outreach event will focus on the views of European investment decision-makers and information that they consider important in this area. The speakers include

  • Ann Tarca (IASB Board member),
  • Hans Buysse (EFFAS Board member and EFRAG Board Vice-President)
  • Serge Pattyn (ABAF/BVFA Board member and EFRAG User Panel member).

Issues discussed may include:

  • Assessment of control (IFRS 10)
  • Investment entities exception (IFRS 10)
  • Accounting for Joint operations (IFRS 11)
  • Usefulness and completeness of disclosures (IFRS 12) The audience will be able to contribute to the discussion through polling questions and a Q&A session.

EFRAG, with EFFAS, ABAF/BVFA and the IASB invite you to follow this joint outreach event as we value the views of users for the Post-Implementation Review on IFRS 10, 11 and 12.


You can register for the event via EFRAG’s website.

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