Tuesday, 16 August 2011

IFRS disclosure requirements - working group publishes recommendations

Last year the International Accounting Standards Board asked the Institute of Chartered Accountants of Scotland and the New Zealand Institute of Chartered Accountants to review the level of disclosure requirements in International Financial Reporting Standards. The working group formed for this purpose has recently published its report, titled Losing the excess baggage - reducing disclosures in financial statements to what’s important, which is available here (pdf).

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