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IAASB Analysis Reveals Profession Requesting a Disclosures Framework
Accounting Policy & Practice Report, 2012-01, Vol.8 (2), p.86
Copyright Tax Management Inc. Jan 20, 2012 ;ISSN: 1558-6642 ;EISSN: 1558-6669
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Title:
IAASB Analysis Reveals Profession Requesting a Disclosures Framework
Author:
Marcy, Steven
Subjects:
Disclosure
;
Financial reporting
;
Financial statements
;
Quality
Is Part Of:
Accounting Policy & Practice Report, 2012-01, Vol.8 (2), p.86
Description:
Financial report preparers want a more complete "framework" for making disclosures in their financial statements, the International Auditing and Assurance Standards Board concluded in an assessment of comments on its January 2011 discussion paper - The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications. In the view of many respondents, today's financial reporting frameworks do not adequately articulate the role and objective of disclosures in the financial statements and the criteria for including them. The majority of respondents expressed the view, some quite strongly, that many of the issues around disclosures could not be solved by the IAASB alone, and that an effective response would require a collaborative approach with other stakeholders. Some noted that not all information in disclosures is reliable to the same degree; that is, some items are by nature less precise (such as disclosures based on subjective estimates, and disclosures that do not directly relate to financial statement line items). The IAASB noted that many respondents had concerns about the usefulness, clarity and materiality of extensive disclosures.
Publisher:
Washington: Bloomberg BNA
Language:
English
Identifier:
ISSN: 1558-6642
EISSN: 1558-6669
Source:
ProQuest Central
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