Disclosure requirements in IFRS Standards - a pilot approach

The IASB has issued an ED which proposes guidance for its own use when developing and drafting disclosure requirements in IFRS Standards.

The first pilot application of this guidance is proposed in the amendments to IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits. The ED sets out a pilot approach to provide a more standard-specific focus on disclosure requirements than those currently in the Conceptual Framework and IAS 1 Presentation of Financial Statements.

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