Disclosure Framework

Date recorded:

- Tripartite IASB/FASB/AcSB Meeting

The purpose of the discussion was to determine whether a research project on a disclosure framework is necessary. This would potentially result in criteria that could be used to determine the disclosures required in a particular area.

It was agreed that AcSB should continue developing the project for future consideration as a research project.

Correction list for hyphenation

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