Deadline for comments on EFRAG's draft endorsement advice on amendments to IAS 1 under the Disclosure initiative

When 27 Mar 2015
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Timezone UTC
Where London
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The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the amendments to International Accounting Standard (IAS) 1 ‘Presentation of Financial statements’ in the European Union (EU).         

In December 2014, the International Accounting Standards Board (IASB) published Disclosure Initiative (Amendments to IAS 1).  The amendments result from the IASB’s Disclosure Initiative which comprises several smaller projects to improve presentation and disclosure requirements in existing standards.  The amendments aim at clarifying IAS 1 to address perceived impediments to preparers exercising their judgement in presenting their financial reports.

Comments on the draft endorsement advice are requested by 27 March 2015.

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