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Disclosure initiative - IASB

Date recorded:

On May 20, 2015, the IASB met to discuss the following issues as part of its Disclosure Initiative.

  1. Distinction between changes in accounting policies and changes in accounting estimates
  2. Changes in accounting estimates—new disclosures
  3. Disclosure of accounting policies
  4. Presentation on the face or in the notes

Review the IASB Update.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.