IASB Disclosure Forum — Agenda

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17 Jan 2013

On 28 January 2013, the IASB is hosting a public discussion forum on disclosures in financial reporting to foster dialogue between preparers, auditors, regulators, users of financial statements and standard-setters. An agenda for the forum has now been made available.

As the main objective of the forum is to get a clearer picture of the ‘disclosure problem’ and its causes, the agenda has been drawn up as follows:


Monday, 28 January 2013 (08:30-15:00)

Welcome and introduction

IASB and others

  • The objective of the Forum and the desired outcomes
  • Where are we now?
  • Discussion with others about the work they have done

User response — how disclosures can better meet users’ needs

  • The problem identified from a user’s perspective
  • Practical suggestions for improving the usefulness of financial reporting

Preparer response — how disclosures can be improved in practice

  • The problem identified from a preparer’s perspective
  • An example of a ‘real life’ response

Panel discussion

  • Each panel member represents a group in the financial reporting process.
  • What part of the problem does the group they represent own?
  • What can the group they represent do to facilitate improvement?

Open Forum

  • Questions and comments from audience members
  • Questions from the moderator to participants in the audience


  • Summarise the debate
  • Next steps

More information on the forum is available on the IASB's website. Our IAS Plus project page on the disclosure framework project offers more information about recent developments around disclosures.

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