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Disclosure Initiative - Targeted Standards-level Review of Disclosures – IASB

Date recorded:

At its meeting on July 18, 2018, the Board discussed and made tentative decisions with respect to Board Guidance re this project regarding (i) the use of language; (ii) the use of formatting and presentation; and (iii) procedures for drafting disclosure objectives and requirements. The Board tentatively decided to select IAS 19, Employee Benefits, and IFRS 13, Fair Value Measurement, to test the draft guidance for the Board to use when developing and drafting disclosure requirements. The Board expects to continue its discussion about testing the guidance for the Board to use when developing and drafting disclosure requirements at future meetings.

Review the IASB Update and podcast on the Board's Web site.

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