IASB: Disclosure Initiative—Principles of Disclosure

21 March 2019

The IFRS Foundation has published a document summarising work by the IASB on the Disclosure Initiative—Principles of Disclosure research project.

The Disclosure Initiative is part of the IASB’s wider work under the theme Better Communication in Financial Reporting.

The document summarises:

• research performed by the IASB, including feedback received on the Disclosure Initiative—Principles of Disclosure Discussion Paper published in March 2017; and
• conclusions reached in light of that research, including the IASB’s decision to undertake a Targeted Standards-level Review of Disclosures project.

Project summaries are overviews of information already available to the public through IASB papers. They do not provide any new material and do not form part of IFRS Standards.

Full press release

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