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IASB forum on disclosure overload

  • IASB (International Accounting Standards Board) (blue) Image

12 Nov 2012

The International Accounting Standards Board (IASB) will host a public forum in London on 28 January 2013 to discuss the topic of disclosure. Specifically, participates will discuss ways to improve the usefulness and clarity of financial disclosures.

The discussion topics will include:

  • The current state of financial report disclosures;
  • Identifying and understanding the main concerns preparers, auditors, regulators and users have about disclosures in financial reports, and their possible causes;
  • Identifying potential ways that entities can improve the clarity of financial reports within the context of the current IFRS requirements; and
  • Providing input into the disclosure and presentation sections of the IASB’s Conceptual Framework project.

More information on the forum is available on the IASB website.

In addition, discussion papers have been issued by other organisation, such as the UK Financial Reporting Council (FRC), the European Financial Reporting Advisory Group (EFRAG), the Autorité des Normes Comptables (ANC), and the Financial Accounting Standards Board (FASB), to address the disclosure framework project.

Click to view our previous stories on disclosure framework discussion papers:

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