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