IASB publishes ‘Disclosures in financial statements to better reflect investor needs’ - article in Investor Perspectives
24 September 2021
The IASB has published September 2021 issue of Investor Perspectives. The issue includes an article ‘Disclosures in financial statements to better reflect investor needs’ by IASB Board member Nick Anderson which explains the proposed approach to developing and drafting disclosure requirements in IFRS Standards.
The article discusses the current shortcomings faced by investors in disclosures and how the proposed approach addresses investor concerns.
The press release by IASB and the article may be accessed here.