The Disclosure Initiative is a portfolio of projects designed to improve how information is presented and disclosed in financial reports.
At its December meeting the IASB discussed whether and how to propose amending IFRS to include guidance for making information more cohesive across a complete set of financial statements (Agenda Paper 11A). The IASB also discussed a paper prepared by the UK Financial Reporting Council about ‘cash and cash equivalents’ and the management of liquid resources (Agenda Paper 11B). No decisions were made.
At its January meeting the IASB will receive an overview of the activities that collectively comprise the Disclosure Initiative, including an update on the IFRS Filing and Taxonomy Jurisdictional Profile project and the overall Disclosure Initiative’s progress against the 10 point plan announced by Hans Hoogervorst in June 2013 (Agenda Paper 11A).
The IASB staff will give a live web presentation update on the IASB’s Disclosure Initiative and its related projects at 10.00 GMT on 29 January. The presentation will also include a question and answer session.
At its February 2015 meeting the IASB will discuss the following topics as part of its Principles of Disclosures project:
In March 2015, as part of the Materiality project in the Disclosure Initiative, the IASB will discuss:
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