New guidance from the IASB for developing disclosure requirements

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EY Global CRS
21 Mar 2023 PDF
Subject IFRS technical resources
Categories Other IFRS Presentation of financial statements

This publication summarizes guidance the IASB published following completion of its Targeted Standards-level Review of Disclosures project.

The IASB has announced that it concluded its Targeted Standards-level Review of Disclosures project aimed at improving its approach for developing and drafting disclosure requirements in IFRS Accounting Standards. This publication summarises the guidance the IASB has published as a result of completing this project.

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