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FYI Article – Disclosure: Too Much of a Good Thing?

  • IFRS - AcSB Image

Jul 09, 2014

On July 9, the Accounting Standards Board released an article discussing the International Accounting Standards Board’s proposals to clarify aspects of IAS 1, which is the first step in its Disclosure Initiative.

The related Exposure Draft clarifies applying materiality, aggregation and disaggregation, and the structure of the notes. Responses to the Exposure Draft are due by July 23, 2014.

Read the article.

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