WORKSHOP ON IMPLEMENTING IFRS

Draft programme
September 11-12, 2003.

EIASM - Brussels

Thursday 11 September

08.30 – 09.00 Registration

09.00 Inaugural remarks

PW: welcome

09.15 Parallel sessions (stream A – International Issues)

-  Bernard Raffournier & Pascal Dumontier

-  Daske Holger & Günther Gebhardt

Parallel sessions (stream B – Country Specific Issues)

-  Patricia Sucher

-  Ann Gaeremynck , A. Renders and M. Willekens

10.45 Coffee

11.00 Parallel sessions (stream A – International Issues)

-  Miguel Arce -Gibert

-  José Luis Ucida Blanco – Beatriz Garcia Osma

Parallel sessions (stream B – Country Specific Issues)

-  Esther Ortiz Martinez

-  Eva Jermakowicz

12.30 Lunch

14.00 Parallel sessions (stream A – International Issues)

-  Sally Aisbitt

-  David Alexander

Parallel sessions (stream B – Country Specific Issues)
- Brenda Van Tendeloo

- Lucia Lima Rodriguez

15.30 Tea/coffee break

16.00 Stream A: Jarvis Robin & Jill Collis

Stream B: Igors Ludborzs


16.45 – 17.30 Informal Drink

Friday 12 September

09.00 Plenary session

Begona Giner:"The work of EFRAG"

10.00 Coffee break

10.15 Plenary session

Hans-Georg Bruns "The IASB: programme and procedures"

11.30 Parallel sessions (stream A – International Issues)
- Torjorn Tagesson, Mikael Dahlgren, Mattias Gamlen & Marcus Hakansson

Parallel sessions (stream B – Country Specific Issues)

- Brigitte Eierle & Axel Haller

12.30 Lunch

14.00 Parallel sessions (stream A – International Issues)
- Helga Kampman
- Ulla Tornqvist
Parallel sessions (stream B – Country Specific Issues)
- Marek Schroeder & Danuta Krzywda

15.30 Coffee/tea break

16.00 Wrap-up session

Stream A: International issues

ARE IAS MORE VALUE-RELEVANT THAN EUROPEAN NATIONAL GAAPS?

RAFFOURNIER BERNARD - PASCAL DUMONTIER

PROPERTIES OF EARNINGS UNDER DOMESTIC AND INTERNATIONAL ACCOUNTING

STANDARDS IN EUROPE –

IMPLICATIONS FOR THE ADOPTION OF IFRS IN THE EUROPEAN UNION

DASKE HOLGER - PROF. DR. GÜNTHER GEBHARDT

THE ACCEPTABILITY OF INTERNATIONAL ACCOUNTING STANDARDS: THE EFFECTS OF

20-F ADJUSTMENTS ON THE FINANCIAL STATEMENT ANALYSIS

ARCE-GISBERT MIGUEL - A. GISBERT

THE COMPARABILITY OF INTERNATIONAL ACCOUNTING STANDARDS AND US GAAP: AN

EMPIRICAL STUDY OF THE FORM 20-F RECONCILIATIONS

UCIEDA BLANCO JOSE LUIS - BEATRIZ GARCÍA OSMA

COMPLIANCE WITH NARRATIVE DISCLOSURE REQUIREMENTS IN INAUGURAL IAS

FINANCIAL STATEMENTS

AISBITT SALLY -

FAIR VALUES UNDER IAS GAAP

ALEXANDER DAVID -

IFRS AND DIFFERENTIAL REPORTING

JARVIS ROBIN - JILL COLLIS

BETWEEN STANDARDISATION AND SYSTEMS COMPETITION: IFRS AS A COMMON

REFERENCE BASE

KAMPMANN HELGA -

PROFESSIONS AND PROFESSIONAL ASSOCIATIONS - REPRESENTATION OF INTERESTS IN

CONNECTION WITH EUROPEAN INVOLVEMENT IN INTERNATIONAL ACCOUNTING

STANDARD SETTING

TÖRNQVIST ULLA -

THE RELATIONSHIP BETWEEN ATTITUDES TOWARDS HARMONISATION AND THE

INTERNATIONALISATION OF THE CORPORATION- A STUDY OF ATTITUDES TOWARDS THE IMPLEMENTATION OF IASB STANDARDS

AMONG SWEDISH LISTED COMPANIES

TAGESSON TORBJORN - MIKAEL DAHLGREN - MATTIAS GAMLÉN - MARCUS HÅKANSSON

Stream B: Country specific issues

ADOPTION OF IFRS: ISSUES FOR CONSIDERATION - AND SOLUTION - IN THE ACCESSION

COUNTRIES

SUCHER PATRICIA -

THE INFLUENCE OF COUNTRY CHARACTERISTICS ON THE DECISION TO VOLUNTARILY

COMPLY WITH IFRS IN THE EU

GAEREMYNCK ANN - A. RENDERS - M. WILLEKENS

ACCOUNTING STANDARDS USED BY EUROPEAN COMPANIES LISTED ON THE NYSE

ORTIZ MARTINEZ ESTHER -

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON U.S. GAAP

JERMAKOWICZ EVA -

A COMPARISON OF THE QUALITY OF REPORTED EARNINGS

UNDER GERMAN AND SWISS GAAP VERSUS IFRS

VAN TENDELOO BRENDA -

POTENTIAL FUTURE DEVELOPMENTS OF FINANCIAL REPORTING IN GERMANY AGAINST THE BACKGROUND OF THE IAS REGULATION

BRIGITTE EIERLE & AXEL HALLER

COMPLIANCE BY THE PORTUGUESE LISTED COMPANIES WITH IAS 32 ANBD IAS 39

LIMA RODRIGUEZ LUCIA - LUCIA LIMA RODRIGUES

THE IMPACT OF IFRS ON THE REGULATORY MACHINERY IN LATVIA

LUDBORZS IGORS -

EMPIRICAL EVIDENCE FROM THE FINANCIAL STATEMENTS OF POLISH LISTED

COMPANIES FOR THE 2001 FINANCIAL YEAR ON THE POTENTIAL PROBLEMS OF

IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS

SCHROEDER MAREK - DANUTA KRZYWDA