This update highlights the recent and upcoming activities in the Disclosure Initiative including:

  • Materiality:
    • Exposure Draft of the proposed Practice Statement; and
    • aligning the definition and additional paragraphs for IAS 1
  • Principles of Disclosure project
    • aggregation of information;
    • content of the notes;
    • drafting of disclosure requirements;
    • review of IAS 8;
    • disclosure of accounting policies; and
    • presentation on the face or in the notes.
  • Next steps

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