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Disclosure initiative — Targeted Standards-level Review of Disclosures – International Accounting Standards Board

Date recorded:

At its meeting on September 19 and 20, 2018, the International Accounting Standards Board (the Board) reviewed a summary of draft guidance for the Board to use when developing and drafting disclosure objectives and requirements. The Board tentatively approved the draft guidance and asked the staff to move on to testing the guidance on IAS 19 Employee Benefits and IFRS 13 Fair Value Measurements.

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.

Correction list for hyphenation

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