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IFRS® Foundation Conference: Frankfurt 2018


Thursday 28 - Friday 29 June 2018

InterContinental® Frankfurt

Summary agenda:

Morning, Thursday 28 June 2018

1. Investor-focused IFRS workshop and update

This session is aimed at analysts and investors that analyse company financial statements and notes reported under IFRS Standards.

In this session:

  • An IASB member will provide an overview of selected
    new IFRS principles and Standards.

  • A panel of analysts, investors, and preparers will then discuss the effects of the changes on financial analysis and valuation.

  • Case studies will be used to discuss the usefulness of information to investors


 3. Effects of IFRS 17 Insurance Contracts

This session will illustrate the likely effects of IFRS 17, including the changes to the financial statements and information that will be available to investors.

The session panel will comprise IASB technical staff and a preparer and will cover:

  • Companies affected
  • Effects on a company’s financial statements
  • Interaction between financial reporting and regulatory reporting
  • Implications for Investors

View the full special interest session agendas here.


2. Guide to new IFRS Standards

The session will involve a quick overview of key recent Standards for those looking for an introduction or to refresh their knowledge.

The session will cover:

  • IFRS 9 Financial Instruments
  • IFRS 15 Revenue from Contracts with Customers
  • IFRS 16 Leases

Speakers include:

• Ann Tarca, Board Member, IASB
Mary Tokar, Board Member, IASB

4. Making Disclosure More Meaningful

This session is aimed at preparers who have an interest improving the disclosures in their financial statements.

The session panel will comprise an IASB Board member, a regulator, an auditor, and both a preparer and user of financial statements.

In this session:

  • Overview of the IASB’s disclosure Initiative
  • How the Board is seeking to address the ‘disclosure problem’
  • Making Disclosures more meaningful – case studies

View the full special interest session agendas here.


Afternoon, Thursday 28 June 2018

A. The future of financial reporting

B. Chairman’s keynote address

  • Hans Hoogervorst, Chair, IASB


C. IASB update

  • Major IFRS Standards (including insurance and rate-regulated activities)
  • Research projects
  • The importance of disclosures


D. Break-out sessions:

  1. Implementation and Application of the Standards    (repeated day 2)
  2. IFRS Taxonomy
  3. Implementing IFRS 16 Leases—disclosures
  4. Primary Financial Statements
  5. Management Commentary Practice Statement

View the full IFRS Foundation Conference: Frankfurt agenda.

Friday 29th June 2018

A. Conceptual Framework at a glance

This session will provide:

  • an overview of the revised Conceptual Framework
  • an examination of the key concepts included in the Conceptual Framework
  • guidance on how those concepts support development and application of IFRS Standards


Panel discussion:

B. Judgments and estimates

This session will examine:

  • the use of judgements and estimates within the IFRS Standards
  • current matters being considered by the Board that relate to this important area
  • the application of materiality.


Panel discussion:
C. Technology and its impact on accounting

This session will provide:

Reflections on the different types of technology used for accounting and the impact it has had on accounting in recent years, including:

  • Block Chain
  • Taxonomy
  • Big Data

D. Break-out sessions:

  1. Implementation and Application of the Standards
  2. Financial Instruments with Characteristics of Equity
  3. IFRS 17 Insurance Contracts—Implementation: Hot Topics
  4. Conceptual Framework in action

View the full IFRS Foundation Conference: Frankfurt agenda.