Disclosure Initiative—Principles of Disclosure project summary now available

The IFRS Foundation has published a document summarising work by the International Accounting Standards Board (IASB) on the Disclosure Initiative—Principles of Disclosure research project.

The Disclosure Initiative is part of the IASB’s wider work under the theme Better Communication in Financial Reporting.

The document summarises:

· research performed by the IASB, including feedback received on the Disclosure Initiative—Principles of Disclosure Discussion Paper published in March 2017; and

· conclusions reached in light of that research, including the IASB’s decision to undertake a Targeted Standards-level Review of Disclosures project.

Access the Disclosure Initiative—Principles of Disclosure

The IASB’s Press release can be assessed at www.ifrs.org. 

21 March 2019