EFRAG podcast on field testing the IASB ED Disclosure Requirements

​In May 2021, the IASB published an exposure draft (ED) on Disclosure Requirements in IFRS Standards - A Pilot Approach. The ED aims to provide internal guidance to the IASB when drafting disclosure requirements and is an objective-based approach rather than lists of items to be provided.

EFRAG considers that field testing the proposals are essential to understand the practical implications of the approach and concerns around comparability, auditability and enforceability. The podcast provides background to the project and its objectives as well as information about the field test and how to participate.

​Listen now to the podcast:

EFRAG Podcast - Disclorure Requirements spotify.png​ yt_icon_rgb.png​

For further information about the field test, please refer to our call for candidates here.

Related project