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  4. EFRAG - EFFAS/ABAF - IASB Investor Event: Could profit or loss (P&L) become more useful? And what is the role of other comprehensive income (OCI)?

Seminars & Conferences

EFRAG - EFFAS/ABAF - IASB Investor Event: Could profit or loss (P&L) become more useful? And what is the role of other comprehensive income (OCI)?

Details
01 Jul 2015

Join us to share your views on how the P&L could better meet your needs:• Is P&L the starting point in your analysis? If not, what is?
• Are there items included in the P&L that you eliminate? What are they?
• Are there elements that you need but that you do not find in the P&L statement?
• Are there items shown in OCI that you include in your analysis? If you do not use OCI, why not?
• Should bad news (adverse litigation, for example) be reflected earlier than good news that is expected but still uncertain?
• When assets are measured at fair value through P&L, how do you treat the gains and losses associated with the changes
in value during the period?
• Do you trust P&L items more than balance sheet items?

There is no charge for the participation and the language of the event will be English. A formal invitation is available here.Please do not also hesitate to spread the word among your members to encourage them to participate to this event.

For any queries in regard and to register, please email event@efrag.org

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