IASB to conduct fieldwork on its disclosure review ED

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07 May, 2021

On 25 March 2021, the IASB published the exposure draft ED/2021/3 'Disclosure Requirements in IFRS Standards — A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)' that contains proposed guidance for itself when developing and drafting disclosure requirements in IFRSs in future as well as proposed amendments to IFRS 13 'Fair Value Measurement' and IAS 19 'Employee Benefits' that result from applying the proposed guidance to those standards. The IASB is now inviting preparers of financial statements to participate in fieldwork to test the proposals in the ED.

The IASB is looking for preparers that would conduct fieldwork using its instructions and questionnaires to test the application of the proposed new requirements in IFRS 13, IAS 19 or both. Participants would then summarise and report the results of the fieldwork.

Please click for more information on the IASB website.

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