The Disclosure Initiative sections on the IFRS Foundation’s website contain more detailed information, including the Agenda Papers discussed by the IASB, recordings of IASB discussions and links to podcasts and other information.

The topics covered in this update are:

  • principles of disclosure;
  • targeted improvements to disclosure requirements:
    • amendments to IAS 1 Presentation of Financial Statements;
    • reconciliation of liabilities arising from financing activities.
    • accounting policies; and
    • other.
  • materiality.


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