IFRS Foundation issues case study report on disclosure improvements
Oct 05, 2017
On October 5, 2017, the IFRS Foundation has issued a case study report, “Better Communication in Financial Reporting — Making disclosures more meaningful.” The case study report looks at six companies from varied industries and describes their process to improve disclosures.
The case study report provides illustrations before and after the companies implemented a change in the way they communicated the information and connects the changes to relevant principles within the IASB’s Discussion Paper Disclosure Initiative — Principles of Disclosure.
Review the press release and case study report on the IASB’s website.