Deloitte comment letter on IASB ED/2014/6 "Disclosure Initiative (proposed amendments to IAS 7)"
Published on:
Apr 01, 2015
Deloitte responded to the International Accounting Standards Board's Exposure Draft ED/2014/6 Disclosure Initiative (proposed amendments to IAS 7).
We support the Board’s Disclosure Initiative, but believe that it is premature to make additional disclosure requirements of the sort proposed in the ED ahead of discussions on the Principles of Disclosure element of that project.