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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 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).

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