IFRS – Disclosures

IFRS – Disclosures

Our insights into making financial statement disclosures clear and relevant.

Our insights into making financial statement disclosures clear and relevant.

Balancing compliance with relevance

The increasing volume and complexity of financial statements brings with it the risk that preparers could focus on compliance to the exclusion of relevance.

We share our insights on the new requirements and guidance on disclosures – in particular, arising from the IASB’s Disclosure initiative – and the reporting of non-GAAP measures, which has been the subject of recent regulatory focus.

Our materials will help you to apply IFRS while also reporting financial performance in the most meaningful way.

 

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Non-GAAP measures – Moving towards global consistency

IOSCO promotes transparency and comparability in its new statement

 
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Disclosures – Applying materiality

Proposals aim to help management apply materiality concept to IFRS financial statements

 
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