Disclosure Initiative – Targeted Standards-level Review of Disclosures – International Accounting Standards Board
Date recorded:
At its meeting on July 20-21, 2021, the IASB decided to extend the comment period for the Exposure Draft from 210 days to 293 days, so that it ends on January 12, 2022. The Board noted that this unusually long comment period is justified only because of the unique nature of, and significant new thinking in, the proposals. In particular, the comment period will allow more time for preparers to conduct fieldwork and provide feedback on the practical application of the proposals.
Review the IASB Update and podcast on the Board's Web site.
