【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.
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))
Topics: Financial Statement Analysis
Fee: Free for all participants
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?
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.
If you wish to attend this webinar, please register from the link below.
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CFA Society Japan