Disclosure Initiative - Targeted Standards-level Review of Disclosures
- Research phase
- Hocine Kebli, Almudena Alcala, Ricardo Torres Ruiz-Olivares
On 21 March 2018, the IASB added a project to its agenda to perform a targeted Standards-level review of disclosure requirements.
The project was added in response to feedback on the Principles of Disclosure Discussion Paper (see EFRAG's project here).
The IASB is currently:
- developing guidance for the IASB itself to use when developing and drafting disclosure requirements; and
- selecting one or two IFRS Standards on which to test that guidance.
The IASB will continue its discussions throughout 2018 with a view to publishing an Exposure Draft of amendments to the disclosure requirements of the selected IFRS Standard(s).