Disclosure initiative — Targeted Standards-level Review of Disclosures – International Accounting Standards Board
Date recorded:
At its meeting on September 25, 2019, the IASB to discuss amendments to the disclosure objectives in IFRS 13, Fair Value Measurement, including:
- a high-level, catch-all disclosure objective;
- specific disclosure objectives; and
- other user information needs.
At a future meeting, the Board will discuss:
- items of information to meet the disclosure objectives in IAS 19, Employee Benefits;
- items of information to meet the disclosure objectives in IFRS 13; and
- lessons learned from the Targeted Standards-level Review of Disclosures testing process and potential amendments to the Board’s draft guidance on developing and drafting disclosure objectives and requirements in future.
Review the IASB Update and podcast on the Board's Web site.
