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What's to be done?

CA Magazine, 2013-08, Vol.146 (6), p.40

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Aug 2013 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    What's to be done?
  • Author: Martin, Peter
  • Subjects: Disclosure ; Financial statements ; International accounting standards
  • Is Part Of: CA Magazine, 2013-08, Vol.146 (6), p.40
  • Description: When it comes to disclosure overload in the financial statements of businesses, no one has yet found a workable and generally accepted solution. And a major obstacle to moving forward is agreeing on the issues. Full, true and plain disclosure is a cornerstone of your capital markets and is intended to provide investors and creditors with the information they need to make informed economic decisions. It bridges the information gap between the insiders of a business and various marketplace participants, putting everyone on a more even footing. More recently, the focus shifted to standard-setters who have taken over the role of determining financial statement disclosure requirements. Some believe the nub of the problem is excessive disclosure requirements in standards. The easy solution is to review existing requirements and cut out the unnecessary items -- which has been tried, and failed. Problems may exist in practice, but perhaps the disclosure requirements in the accounting standards are not at the heart of the problem.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: Alma/SFX Local Collection
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