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IASB issues 'Investor Perspectives' on disclosure effectiveness

  • IFRS - IASB Image

Jun 27, 2016

On June 27, 2016, the International Accounting Standards Board (IASB) issued the latest issue of "Investor Perspectives." In this edition, IASB board member Pat Finnegan discusses improving disclosure effectiveness.

This issue of Investor Perspective features:

  • An examination of capitalization tables;
  • A closer look at the IASB's projects on Conceptual Framework and financial instruments with characteristics of equity;
  • A solicitation for ideas on "more efficient and effective way for investors and lenders to obtain a comprehensive picture of the rights and obligations created by a company’s liability and equity claims"; and
  • Recent resources related to disclosure effectiveness.

For more information, see the June 2016 edition of the Investor Perspectives newsletter on the IASB’s website.

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