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IASB improves approach to developing disclosure requirements

Early engagement with users of financial statements and consideration of digital reporting implications of new disclosure requirements among changes outlined by the body responsible for development of IFRSs. ....

Sarah Dunn , Disclosure Initiative , International Accounting Standards Board , Targeted Standards Level Review , Senior Manager , Corporate Reporting ,

Accounting roundup: Full-scale IAS 19 review option; new IOSCO group

By Stephen Bouvier2021-04-07T13:48:00+01:00
The IFRS Foundation has launched its 2021 consultation on the shape of its future work programme, with one of the discussion points being a full-scale review of the International Accounting Standards Board’s pensions rule-book, International Accounting Standard 19, Employee Benefits (IAS 19).
Hans Hoogervorst, chairman of the International Accounting Standards Board said: “The Agenda Consultation provides an important opportunity to help shape the Board’s priorities and the future of financial reporting.”
He added that the board’s work programme over the next five years will focus in part on finalising its existing work agenda and carrying out post-implementation reviews of its financial instruments, revenue and leases accounting standards. ....

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