In this webinar, Nick Anderson and Aida Vatrenjak discuss the International Accounting Standards Board’s (Board) proposed improvements to the way information is communicated in the financial statements. The proposals would result in a new IFRS Standard that sets out general presentation and disclosure requirements relevant for all companies.
Responding to investor demand, the proposals would require more comparable information in the statement of profit or loss (including operating profit) and a more disciplined and transparent approach to the reporting of management-defined performance measures (‘non-GAAP’). These proposals could represent a game changer in the comparability and usefulness of financial statements.
Nick and Aida will provide an overview of the proposals while also answering the following;
Where can CFA Germany members learn more about the Board’s consultation?
How would these proposals affect investment analysis?
How can CFA Germany members provide their views on this consultation?