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Title

IFRS Discussion Paper business combinations -- Disclosure, Goodwill and Impairment のれんと減損– Seeking views from users

Event Description

CFA Society Japan Advocacy Webinar 

IFRS Discussion Paper business combinations -- Disclosure, Goodwill and Impairment のれんと減損– Seeking views from users


Time: November 16th (Monday) 19:00-20:15

Venue: This is a Zoom webinar.

Speakers

Ms. Rika Suzuki (a member at the International Accounting Standards Board(IASB))

Mr. Dehao Fang(a technical staff member at the International Accounting Standards Board(IASB))

Language: English
Topics: Financial Statement Analysis

Fee: Free for all participants


Outline

IASBは現在、M&Aに伴う情報開示の改善を目指しています。具体的には経営者の期待と比較して買収がどの程度うまく機能していったかに関する情報開示を強化しようとしています。またのれんのより良い会計処理について利用者の意見を集めています。

 

In this webinar, Rika Suzuki and Dehao Fang discuss the International Accounting Standards Board's (Board) suggested improvements to the information companies provide to investors about the acquisitions those companies make. Better information should help investors more effectively hold a company's management to account for its acquisition decisions.

Responding to investor demand for information about how well an acquisition is performing compared to management's expectations, the Board's suggestions include proposals to require companies to disclose information about its objectives for an acquisition and, in subsequent periods, information about how that acquisition is performing against those objectives. The Board is also seeking feedback on how companies should account for goodwill arising from such transactions.

 

Rika and Dehao will provide an overview of the Board's suggestions while also answering the following:

• Where can users learn more about the Board's consultation?

• What feedback is the Board specifically looking for from users?

• How can users provide their views on this consultation?


Speaker Bio

Ms. Rika Suzuki

Ms Suzuki was the IFRS Leader and Assurance Partner of PwC Aarata LLC in Japan, where she provided advice on accounting and reporting issues under IFRS Standards, Japanese GAAP and US GAAP. She also supervised reviews of IFRS transition and application for large multinationals and other listed companies. Ms Suzuki was a member of the Accounting Standards Board of Japan (ASBJ)'s Special Committee for IFRS Implementation. She also chaired the Japanese Institute of Certified Public Accountants (JICPA)'s Working Groups for Japan's Modified International Standards (JMIS) and Revenue Recognition.

 

Mr. Dehao Fang

Dehao is a technical staff member at the International Accounting Standards Board, working on the Goodwill and Impairment project. Prior to joining the organisation, he worked at Deloitte Singapore, providing assurance services to financial institution clients. He graduated with a Master of Science in Finance from London Business School and is a qualified accountant.


Registration

If you wish to attend this webinar, please register from the link below.

 https://zoom.us/webinar/register/WN_TO1ghB7WSqq8mNkbLtayEg

※After registering, you will receive a confirmation email containing information about joining the webinar.

 

CFA Society Japan
info@cfaj.org


Event Type

Society; Featured

Education Topic

Financial Statement Analysis

Start Time

2020/11/16 19:00

End Time

2020/11/16 20:15

City

Tokyo

State/Province

 

Event Country

 

Event Region

Asia Pacific

Location Info

​※This is a Zoom Webinar.

Speaker

Ms. Rika Suzuki (a member at the International Accounting Standards Board(IASB)) Mr. Dehao Fang(a technical staff member at the International Accounting Standards Board(IASB))

CE Credits

1.5

SER Credit

0

Currency

yen

Member Price

0

Non-Member Price

0

Candidate Price

0

Registration

If you wish to attend this webinar, please register from the link below.

 https://zoom.us/webinar/register/WN_TO1ghB7WSqq8mNkbLtayEg

※After registering, you will receive a confirmation email containing information about joining the webinar.


All Day Event

 

Recurrence

 

End

2020/11/16 20:15

Event Link

Detail

Event Link Leads To New Tab

Yes

Event Short Info

【CFA Society Japan Advocacy Webinar】
IFRS Discussion Paper business combinations -- Disclosure, Goodwill and Impairment のれんと減損– Seeking views from users

Event Type Color

Society

Attachments

Business Combinations - CFA Japan.pdf    
Content Type: MyCFA Calendar
Created at 2020/10/05 13:11 by shiozawa@cfaj.org
Last modified at 2020/11/13 23:18 by yasu.nakase@gmail.com[CASMSTS:username]