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At 4 pm on July 29, Beijing time, IASB director Lu Jianqiao and technical staff Fan Xiao will introduce the proposals in the "General Reporting and Disclosure Requirements" in Chinese.
This Chinese webinar is the third in a series of seminars on this project. The first seminar mainly gave an overall introduction to the relevant proposals of the board of directors in the draft for comments. The second seminar focused on detailed recommendations of the Council on the new subtotal items and categories of the income statement.
This seminar will focus on discussing the principles of aggregation and decomposition of financial statement information in the draft for comments, as well as proposals on the presentation of "operating expense analysis" and the disclosure of "non-recurring income and expenses". In future seminars, the board of directors will also discuss in depth the proposals for management performance indicators in the draft for comments.
For details, please click:
https://www.ifrs.org/news-and-events/2020/07/forthcoming-third-webinar-in-chinese-on-exposure-draft/