【CFA Society Japan Webinar】 
What is the “Equity?” -- Proposed amendments of IFRS –
Date & Time: Monday, March 4, 2024, 19:00-20:30 JST
Format: Zoom webinar
Language: English
Speakers:
- Mr. Zachary Gast (Board member of IASB)
- Ms. Angie Ah Kun (Technical staff of IASB)
Panellists:
- Mr. Nao Makino (Head of Research, Kaname Capital LP)
- Mr. Robert Huth, CFA (Chair of Corporate Disclosure Policy Council, CFA Institute)
- Ms. Jin A Choi (ESG Analyst, Mirae Asset Securities)
Fee: Free for all participants
PL Credit: 1.5
Topics: Financial Statement Analysis, Standards, Ethics and Regulations(SER)
(※This is a Global Passport accredited event.)
Outline
How can the IASB address the challenges that companies face in differentiating between financial liabilities and equity instruments when issuing them? What requirements will meet the information needs of investors? The IASB has a project underway – FICE – that is attempting to solve some of the issues that have developed as financial instruments and the company’s capital structures have become increasingly complex.
The IASB has published the Exposure Draft.
The exposure draft aims to address challenges in how a company that issues financial instruments distinguishes financial liabilities from equity instruments especially when those financial instruments contain characteristics of both financial liabilities and equity instruments. Classification challenges can result in varied accounting practices, which in turn makes it difficult for investors to assess and compare companies’ financial position and performance. The exposure draft also aims to meet the information needs of investors, both in terms of presentation and disclosures in the financial statements. Better information leads to better decisions.
Registration
If you wish to attend this webinar, please register from the link below.
https://us06web.zoom.us/webinar/register/WN_NJUYjrHVQo2DbU4xoE-EYA
※After registering, you will receive a confirmation email containing information about joining the webinar.
CFA Society Japan
[email protected]