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

Date recorded:

At its meeting on May 14-16, 2019, the Board met to hear a summary of feedback from stakeholders on disclosures about employee benefits and fair value measurements; and to discuss proposed approaches to developing technical analysis and recommendations in light of that feedback.

The Board tentatively decided to:

  1. explore whether disclosure of new or different information about employee benefits would more effectively meet the needs of stakeholders than the existing IAS 19 disclosure requirements; and
  2. explore helping preparers to make effective materiality judgements about fair value measurement disclosures. The Board will discuss detailed technical analysis of the disclosure requirements in IAS 19 and IFRS 13 at future meetings.

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

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