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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
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21 September 2021
Investor Perspectives: Disclosures in financial statements to better reflect investor needs
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Investors have been calling for better disclosures in financial statements, but delivering more useful disclosures to them proves to be a consistent challenge for companies. To help companies, the International Accounting Standards Board (Board) has proposed a new approach to developing and drafting disclosure requirements in IFRS Standards. It is currently consulting on this approach and would like to hear from investors.
In our latest Investor Perspectives article, Board Member Nick Anderson explains the proposed approach and discusses some of the changes that investors would see in the financial statements.
You can find more information about our investor activities on the Investor Centre page.
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IFRS Accounting Standards development
IFRS 13 Fair Value Measurement
IAS 1 Presentation of Financial Statements
IAS 19 Employee Benefits
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