Disclosure Initiative - Principles of disclosure - IASB

Date recorded:

At its meeting on December 15-16, 2015, the IASB discussed its project to review disclosures at a standards-level with a specific focus on: (i) the scope, approach and timing of the initial phase of the project; (ii) the content, form and due process of a Drafting Guide for the IASB's internal use; and (iii) the various options the IASB could consider as the next steps, after the initial phase is complete. The IASB noted that the initial phase does not involve a comprehensive review of existing disclosure requirements. No decisions were made.

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