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IASB Document Reveals Work Needed For Disclosures to Be Communication Tools

Accounting Policy & Practice Report, 2013-06, Vol.9 (12), p.472

Copyright Bloomberg BNA Jun 7, 2013 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    IASB Document Reveals Work Needed For Disclosures to Be Communication Tools
  • Author: Bouvier, Stephen
  • Subjects: Disclosure ; Financial statements ; International Financial Reporting Standards
  • Is Part Of: Accounting Policy & Practice Report, 2013-06, Vol.9 (12), p.472
  • Description: The International Accounting Standards Board (IASB) released a feedback statement May 28 on the outcome of its review of disclosure requirements under international financial reporting standards. In a statement, IASB chairman Hans Hoogervorst said that material improvements will require behavioral change to ensure that financial statements are regarded as tools of communication rather than compliance. Tackling the problem would mean, he said, that the board must address the root causes of why preparers may err on the side of caution and 'kitchen-sink' their disclosures.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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