Program Outline

PROGRAM AND PAPERS

PROGRAM OUTLINE

Thursday

August 30

08.45–09.15

Registration, Coffee

09.15–09.30

Welcome Note

Niclas Hellman, Chair of the EUFIN 2018 Organising Committee

Johnny Lind, Head of the Department of Accounting, Stockholm School of Economics

09.30–10.45

Plenary Session 1

 

Alternative Performance Measures (APMs) – How do we promote good practice and avoid misuse?

 

This plenary session focuses on listed companies’ APM practices, the role of the ESMA APM Guidelines and the capital market use of information provided by APMs. What does academic research say about the development in the use of APMs over time? Company examples will be provided and the panel will discuss current issues in relation to APMs.

 

Moderator: Ebba Sjögren, Associate Professor, Stockholm School of Economics

 

Panel: Eduardo Damasio, Senior Officer Corporate Reporting Division, European Securities and Markets Authority (ESMA)

Oskar Lindström, Senior Analyst, Danske Bank.

Ana Marques, Associate Professor, Nova School of Business and Economics

10.45–11.15

Coffee break

11.15–12.45

Parallel sessions

12.45–14.00

Lunch

14.00–15.30

Parallel sessions

15.30–16.00

Coffee break

16.00–17.30

Parallel sessions

18.30–18:45

Welcome drinks at the Nobel Museum in Stockholm

18.45–19:30

Guided museum tour

19:30

3-course dinner

23:00

Evening ends

 

 

 

 

Friday

August 31

08.00–08.30

Coffee

08.30–10.00

Parallel session

10.00–10.30

Coffee break

10.30–12.00

Parallel sessions

12.00–13.15

Lunch

13.15–14.45

Plenary session 2

 

Accounting quality improvements with IFRS 15? Reporting tendencies in interim reports 2018

 

This plenary session starts out from a study of listed companies implementing IFRS 15 (Revenue from Contracts with Customers) during 2018. The results are described together with company examples. The panel will comment on the results and discuss current issues related to revenue reporting.

 

Moderator: Ebba Sjögren, Associate Professor, Stockholm School of Economics

 

Panel: Anja Hjelström, PhD, Executive Director, IFRS Nordic Desk, EY

Claes Norberg, Professor, Director of Accountancy, Confederation of Swedish Enterprise, Board Member, European Financial Reporting Advisory Group (EFRAG).

Filippo Poli, Research Director, EFRAG.

14.45–15.00

Closing remarks

Copyright © Stockholm School of Economics 2018