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  4. EFFAS FAC Commission meets with international standard setters

EFFAS FAC Commission meets with international standard setters

EFFAS FAC Commission meets with international standard setters

FAC meeting with international accounting bodies was focused on field-work done by commission members on Business combination -IFRS-3- in the telecoms sector. This is one of the main subjects under review by standard setters and is of relevant importance for analysts and investors due to the impact it has in valuing goodwill and intangibles. These are key accounting captions for the calculation of companies’ valuations.    

The meeting was attended by Francoise Flores, EFRAG Chairwoman, and Isabel Batista senior project manager. Mariela Isern senior project manager represented the IASB. After the meeting, Francoise Flores and Javier de Frutos noted “that holding this type of discussion is very useful for both standard setters and analysts as brings together the conceptual approach of the standards with their actual utilization and interpretation by users”. It was agreed to hold another meeting in the spring 2014.


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