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Disclosure Initiative - Targeted Standards-level Review of Disclosures


​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 Disclosure Initiative - Principles of Disclosure Discussion Paper (see EFRAG's project here).

The IASB is currently:

  • developing guidance for itself to use when developing and drafting disclosure requirements; and
  • testing the guidance by applying it to the disclosure requirements in IAS 19 Employee Benefits and IFRS 13 Fair Value Measurement

The IASB is discussing the project with a view to publishing an Exposure Draft of amendments to the disclosure requirements of the selected IFRS Standards in Q1 2020.

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